What did the Tribunal hold?

The Tribunal noted that the assessee had availed immunity under the Vivad Se Vishwas Scheme and had submitted the relevant Form 4. Therefore, the Tribunal deemed it appropriate to dismiss the appeal as withdrawn.

The assessee filed an appeal against the CIT(A) order. During the hearing, no one appeared for the assessee. The assessee's representative submitted a letter stating that the assessee had opted for the Vivad Se Vishwas scheme.

What were the issues?

Whether an appeal can be dismissed as withdrawn when the assessee has opted for the Vivad Se Vishwas scheme.

Sh. Inder Kumar Bansal, Sirsa vs ITO | ITAT Chandigarh 2021

Order

PER R.L. NEGI, JUDICIAL MEMBER:

This is an appeal by the Assessee against the order dt. 24/06/2019 of CIT(A)-5, Ludhiana.

During the course of hearing none appeared on behalf of the assessee. We noticed that assessee has already filed a letter addressed to the AR ITAT Chandigarh, contents of which are as under. Reg.: In the appeal of Sh. Inder Bansal, Old Subzi Mandi, Band Gali, Sirsa. Pan No- ABXPK5112B. Assessment Year 2014-15 Sub.: Reply to Letter dated 27.07.2021 for Appeal No. 1088/CHANDI/2019 R/Sir, It is stated that the above mention assessee has already opted scheme under Vivad Se Vishwas as Act, 2020. A copy of Form-4 is enclosed herewith. It is stated that now the tribunal fees of Rs. 10000/- has duly been transfer from Minor Head 400(Tax of Regular Assessment) to 300(Self Assessment Tax). A copy of form 26As is enclosed herewith.

It is for your kind information please. I hope that this letter is sufficient in compliance to your letter dated 27.07.2021. Any other information when so ever required will be submitted later on.

Yours Faithfully, Date: 19/08/2021 Sd/- Narinder Bansal (Council for the assessee) 3. The contents of the said letter reveal that the assessee has availed immunity under Vivad Se Vishwas Scheme. The appellant/assessee has also placed on record the copy of Form 4 bearing certificate no. 232666580300121 issued by the Income Tax Department in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020. Under these circumstances we deem it appropriate to dismiss the present appeal as withdrawn.

We accordingly dismiss the appeal of the assessee as withdrawn. In the result, the appeal filed by the assessee is dismissed.

(Order pronounced in the open Court on 01/09/2021).

SH. INDER KUMAR BANSAL,SIRSA vs. ITO, W-1, SIRSA

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