What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. During the hearing, the assessee's representative did not appear. However, the assessee had opted for the 'Vivad Se Vishwas Scheme 2020' and received a certificate under the scheme.

What were the issues?

Whether the appeal can be withdrawn by the assessee under the 'Vivad Se Vishwas Scheme' due to opting for the scheme.

Shri Dipen Kanaiyalal Dudhiya vs ITO | ITAT Ahmedabad 2021

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV & SHRI WASEEM AHMED

Hearing: 11/11/2021Pronounced: 17/11/2021

आदेश आदेश आदेश PER RAJPAL YADAV, VICE PRESIDENT :

The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-6, Ahmedabad dated 12th December 2018 passed for Assessment Year 2010-11. 2. At the time of hearing before us, none appeared on behalf the assessee. However, vide application dated 30th October 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 AY : 2010-11 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 In the light of aforesaid request made by the assessee, the appeal of the assessee is dismissed as withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.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 17th November 2021 at Ahmedabad. (WASEEM AHMED) VICE-PRESIDENT Ahmedabad, Dated 17/11/2021 *Bt

आदेश क" "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

""यथ" / The Respondent. 3. संबंिधत आयकर आयु" / Concerned CIT 4. आयकर आयु" ( ) / The CIT(A)- अपील 5. िवभागीय "ितिनिध , /DR,ITAT, Ahmedabad, अिधकरण अपीलीय आयकर 6. गाड" फाईल /Guard file. आदेशानुसार/ BY ORDER,सहायक पंजीकार (Asstt.

SHRI DIPEN KANAIYALAL DUDHIYA,AHMEDABAD vs. ITO, WARD-1(3)(1), AHMEDBAD

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