Re: Withdrawal of appeal filed with CIT(Apoeal)

The assessee’s case was pending before CIT(Appeal) as on 31st January, 2020. The assessee has filed declaration under Vivad se Viswas scheme abd the same was accepted by the Authority.
My question is whether the assessee has to file petition before CIT(Appeal) for withdrawal of appeal.

No, as per section 4(2) of VSVA, upon the filing the declaration, any appeal pending before the Income Tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority. After receipt of certificate the asssessee may inform the CIT (A)

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