What did the Tribunal hold?

The Tribunal considered the assessee's submission and application for withdrawal, noting that the application was approved under the Vivad se Vishwas Scheme. The Tribunal allowed the withdrawal request in accordance with the scheme's provisions.

The assessee filed three appeals before the ITAT. The assessee subsequently filed a withdrawal application, stating they had opted for the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for the Vivad se Vishwas Scheme.

Scanpoint Geomaics Limited vs DCIT | ITAT Ahmedabad 2021

Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH

Before: Shri Mahavir Prasad & Shri Amarjit Singh

For Respondent: Shri Purshottam Kumar, Sr. D.R

Revenue by: Shri Purshottam Kumar, Sr. D.R. Assessee by: Withdrawal Application Date of hearing : 16-09-2021 Date of pronouncement : 21-09-2021 आदेश/ORDER PER BENCH:-

These three appeals filed by the assessee, arise from order of the CIT(A), in proceedings under Income Tax Act, 1961; in short “the Act”.

The assessee filed written submission to withdraw the appeals on the ground that he has opted to avail benefits of Vivad se Vishwas Scheme, 2020 and in his submission the assessee has also enclosed the copies form no. -3 issued by the Pr. CIT of Income Tax for approving the application filed by the assessee under the Vivad se Vishwas Scheme, 2020.

The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee.

We have considered the submission and application of the assessee for withdrawal of the appeals as his application has been approved under Vivad se Vishwas Scheme, 2020. A reference has been made in sub-section (2) & (3) of section 4 of Direct Tax Vivad se Vishwas Scheme, 2020 for the purpose of withdrawal of appeal. In the light of the provision made in the scheme and after considering the material on record, the aforesaid request for withdrawal of appeals of the assessee to avail the VSV Scheme, 2020 in accordance with law is allowed. However, in case, any issue is remained un- resolved under the said scheme, then, the assessee will be at liberty to file the Miscellaneous Application to recall this order to restore the original appeals within the time limit provided in the act.

In the result, all the three appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 21-09-2021

Sd/- Sd/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 21/09/2021 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

SCANPOINT GEOMAICS LIMITED,AHMEDABAD vs. THE DCIT, CPC-TDS, GHAZIABAD

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