ITO, WARD-1(2)(4), AHMEDABAD vs. SHRI SHITAL OMPRAKASH AGRAWAL, (HUF), AHMEDABAD

At the time of hearing, it was brought to our notice that the assessee has filed two letters dated 07.07.2021 and 30.10.2021 seeking permission to withdraw the captioned appeals. In appeal No.2284/Ahd/2017 vide above letter dated 30-10-2021 the assessee has sought withdrawal of the appeal in view of opting for settlement of dispute under Vivad Se Vishwas Scheme 2020. Along with the letter, assessee has also filed copy of form No.3 issued by the Designated Authority in this behalf. Copies of these same are taken on record. Further, the assessee has also filed a letter 07.07.2021 stating that having opted for settlement of disputed tax under Vavad Se Vishwas Scheme 2020, due payment thereof has been paid under the said scheme. Assessee has filed copies of tax payment challan and also declaration filed on 31.01.2021. In view of the above, the assessee requested for withdrawal of both the appeals in order to facilitate settlement of issue under Vivad Se Vishwas Scheme. When we asked the learned Departmental Representative about the factum of resolution of dispute opted by the assessee under the above scheme as averred in the above two letters, the learned Departmental Representative did not dispute the same, but submitted that in case the assessee fails to avail the benefit, then the Revenue may be given liberty to restore its appeal pending before the Tribunal.

We have considered both letters of the assessee for withdrawal of the appeals under the Scheme “Vivad se Vishwas”. In the light of aforesaid requests made by the assessee, we do not find any reason to keep the above two pending before the Tribunal, hence, both the appeals are dismissed as withdrawn for facilitating the assessee to settle the dispute under Vivad Se Vishwas Scheme. However, in the event, the assessees fail to avail the benefit of “Vivad se Vishwas Scheme” for any & 2284 /Ahd/2017 Assessee : Shital Omprakash Agrawal HUF A.Y. 2011-12 - 3 - bonafide reason, then both the assessee and the Revenue will be at liberty to seek restoration of their respective original appeals for hearing before the ITAT in accordance with law.

In the result, both the appeals are dismissed as withdrawn under VSVS scheme.