What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal under the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn based on the assessee's request.

The assessee filed an appeal before the ITAT. During the hearing, the assessee did not appear but submitted an application to withdraw the appeal under the 'Vivad Se Vishwas Scheme 2020'. The assessee had received a certificate under the scheme.

What were the issues?

Whether the assessee's appeal can be withdrawn under the Vivad Se Vishwas Scheme. The primary issue was the assessee's intention to settle the tax dispute through the scheme.

Deepakkumar Ganeshkumar Agrawal vs ITO | ITAT Ahmedabad 2021

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV & SHRI WASEEM AHMED

Hearing: 16/12/2021Pronounced: 20/12/2021

O R D E R

PER RAJPAL YADAV, VICE PRESIDENT :

The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-5, Ahmedabad dated 20th March 2019 passed for Assessment Year 2014-15.

At the time of hearing before us, none appeared on behalf the assessee. However, vide application dated 20th April 2021, the assessee submitted that he has opted to avail the benefits of “Vivad Se Vishwas Scheme 2020” and also submitted that has received Certificate in Form No.3 from Designated Authority under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. Copy of the Form No.3 is placed on record before the Tribunal in this regard. An application dated 20.04.2021 requesting for withdrawal of appeal under the said scheme is also placed on record.

Deepakkumar Ganeshkumar Agrawal Vs. ITO AY : 2014-15 2

The learned Departmental Representative, on the other hand, submitted that he has no objection to the withdrawal of appeal in the circumstances narrated on behalf of the assessee.

We have considered the submission and application of the assessee for withdrawal of the appeal under the scheme “Vivad se Vishwas”. In the light of aforesaid request made by the assessee, the appeal of the assessee is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of Vivad se Vishwas Scheme for any bonafide reasons, then the assessee will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the Court on 20th December 2021 at Ahmedabad.

DEEPAKKUMAR GANESHKUMAR AGRAWAL,AHMEDABAD vs. ITO, WARD-5(3)(1), AHMEDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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