What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal as the assessee intended to settle the tax dispute through the Vivad Se Vishwas Scheme. The appeal was rendered not maintainable before the Tribunal.

The assessee filed an appeal before the ITAT against an assessment order. The assessee later opted for settlement under the Vivad Se Vishwas Scheme, 2020, and submitted proof of tax deposit.

What were the issues?

Whether an appeal before the ITAT is maintainable when the assessee has opted for settlement under the Vivad Se Vishwas Scheme.

Shri Gopal Krishna Chandak… vs ITO | s.143(3) | ITAT Jabalpur 2022

Income Tax Appellate Tribunal, JABALPUR BENCH,

Before: SH. SANJAY ARORA, HONBLE & SH. MANOMOHAN DAS, HON’BLE

Hearing: 16/02/2022Pronounced: 16/02/2022

Per Bench This is an Appeal by the Assessee agitating the dismissal of his appeal contesting his assessment under section 143(3) dated 29/12/2016 of the Income Tax Act, 1961 (‘the Act’) for assessment year (AY) 2014-15 by the first appellate authority vide his order dated 19/4/2019. 2. None appeared for the assessee-appellant, even as there is a request for permission to withdraw the appeal on record on the ground that the assessee has since opted for the settlement of it’s tax dispute/s under reference under the Vivad Se Vishwas Sheme, 2020 of the Government of India. Enclosed along with is Form 3 dated 24/11/2021 issued by the competent authority upon verifying the details, as well as proof of deposit of tax as specified therein on 18/3/2021. 1 Gopal Krishna Chandak v. ITO

We have heard the party before us. Though the process of settlement under the DTVSV Act has yet not been finalized inasmuch as Form 5, signifying so, has apparently not been issued yet, it is clear that the assessee does not intend to prosecute his instant appeal, a statutory right granted under the Act, but to settle his tax dispute/s following the alternate dispute resolution route, having completed all the processes in this regard. The said Act in fact itself provides for an automatic vacation of the relevant appeal on the tax dispute being settled thereunder. There was, accordingly, and only understandably so, no objection to the assessee’s request by Sh. Halder, the ld. Sr. DR. We accordingly have no hesitation in permitting withdrawal of the instant appeal, which is rendered not maintainable before the Tribunal, even as liberty for moving it is hereby granted where for any reason the assessee’s application under the DTVsV Act does not reach its logical end.

In the result, the captioned appeal is dismissed as not maintainable. Order pronounced in the Open Court on February 16, 2022 (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 16/02/2022 Copy of the Order forwarded to:

The Appellant: Shri Gopal Krishna Chandak, Shreeji Agencies, Patni Complex, Parasia Road, Chhindawa (M.P.)

The Respondent: Income Tax Officer-1,“Shraddha Suburi Bhawan” Opp. Danielson College, Nagpur Road, Chhindwara (M.P.)

The Principal CIT-1, Jabalpur

The CIT(Appeals)-1 Jabalpur

The Senior DR, ITAT, Jabalpur

Guard File ////

SHRI GOPAL KRISHNA CHANDAK,CHHINDWARA vs. INCOME TAX OFFICER WARD-1, CHHINDWARA

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