What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal, noting that the assessee intended to settle the tax dispute under the Vivad se Vishwas Act. The appeal was rendered not maintainable before the Tribunal.

The assessee's appeal was pending before the ITAT. The assessee had opted for settlement under the Vivad se Vishwas Scheme, 2020, and had completed all necessary steps, though the final certificate was yet to be issued due to technical issues.

What were the issues?

Whether an appeal before the ITAT can be withdrawn when the assessee has opted for settlement under the Vivad se Vishwas Scheme, even if the final settlement certificate is pending.

ACIT vs Om Prakash Agrawal (HUF), Jabalpur | s.143(3) | ITAT Jabalpur 2022

Income Tax Appellate Tribunal, JABALPUR BENCH,

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

Hearing: 03/02/2022Pronounced: 03/02/2022

Per Sanjay Arora, AM This is an appeal by the Revenue directed against the Order by the Commissioner of Income-tax (Appeals)-I, Jabalpur (‘CIT(A)’ for short) dated 03/11/2015, partly allowing the assessee’s appeal contesting its’ assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’) dated 28/3/2014 for assessment year (AY) 2011-12. 2. At the outset, it was submitted by Sh. Bardia that the assessee has opted for the settlement of it’s tax dispute under reference under the Vivad Se Vishwas Sheme, 2020 of the Government of India. Though the Certificate in Form 5, signifying the full and final settlement of the tax under dispute, issued under section 5(2) read with section 6 of the Direct Taxes Vivad Se Vishwas Om Prakash Agrawal (HUF) v. Asst. CIT Act, 2020 by the Revenue, has not been issued yet, marking the closure of the process, the same is only due to some technical issues being faced. The assessee’s application under the said Act stands accepted and approved by the competent authority there-under. The instant appeal, he would request, be therefore permitted to be withdrawn.

We have heard the parties. Though the process of settlement under the DTVSV Act has yet not been finalized, it is clear that the assessee does not intend to prosecute its’ appeal, a statutory right granted under the Act, but to settle its’ tax dispute under the said Act, having completed all the processes in this regard, viz. paying the tax; uploading Form 4 on the Revenue’s E-portal, etc., as explained by Sh. Bardia. The said Act, which provides an alternate dispute resolution route for an assessee, whether as an appellant or respondent, rather itself provides for an automatic vacation of the relevant appeal on the tax dispute being settled thereunder. There was, therefore, and only understandably so, no objection to Sh. Bardia’s request by Sh. Dayasagar, the ld. CIT-DR. We accordingly have no hesitation in permitting withdrawal of the said appeal, which stands rendered not maintainable before the Tribunal, even as liberty for moving the Tribunal for restoration of the appeal is hereby granted where for any reason the assessee’s application/s 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 03, 2022 (Manomohan Das) Accountant Member Dated: 03/02/2022 Om Prakash Agrawal (HUF) v. Asst. CIT Copy of the Order forwarded to:

The Appellant: Om Prakash Agrawal (HUF) Prop. M/s Piyush Traders, S- 7, Gayatri Bhawan, Near Krishi Upaj Mandi, Damoh Road, Jabalpur 482002

The Respondent: Assistant CIT, Circle 1(1) , Jabalpur

The Principal CIT-1, Jabalpur

The CIT(Appeals)-1, Jabalpur

The CIT-DR, ITAT, Jabalpur

Guard File ////

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1) vs. OM PRAKASH AGRAWAL (HUF), JABALPUR

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