What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad Se Vishwas Scheme and the Income Tax Department had issued the relevant certificate. The appeal was therefore allowed to be withdrawn.

The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee's representative was absent, but a withdrawal application was submitted. The assessee had opted for the Vivad Se Vishwas Scheme.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn due to opting for the Vivad Se Vishwas Scheme.

Mr.Atma Ram Chauhan, Shimla vs ITO | ITAT Chandigarh 2021

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT:

This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Shimla, H.P. dt. 27/06/2019.

During the course of hearing nobody was present on behalf of the assessee however withdrawal application has been furnished which read as under:

Subject Opting of Vivad Se Vishwas Scheme 2020 and withdrawing of appeal thereof A Y : 2015-16 PAN: AEUPC8031P. In Re . ATMA RAM CHAUHAN.

I had filed appeal before your kind self vide appeal no ITA.1142/CHANDI/2019 on 16/08/2019 against the order passed by DCIT/ACIT Circle. Shimla vide DIN No ITBA / AST/S/143(3V2019-20/1022693221(1) on 27/06/2019 I have opted for Vivad Se Vishwas Scheme 2020 and from no 3 has been issued to me by PCIT Chandigarh against the disputed demand. Copy of form no 3 is being enclosed here with for your kind perusal. The appeal filed vide ack no ITA1142/CHANDI/2019 dated 16/08/2019 may kindly be treated as withdrawn in pursuance to form no 3 issued by the PCIT.Chandigarh on 13/02/2021 and certificate to the effect that appeal has been withdrawn may kindly be issued to undersigned so that form no. 4 may kindly be filed under the Vivad Se Vishwas Scheme 2020 Thanking You. Yours Faithfully Sd/- Aima Ram Chauhan

During the course of hearing it is noticed that the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing Certificate No. 257325990130221, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

In view of the above the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed.

(Order pronounced in the open Court on 15/04/2021 )

MR.ATMA RAM CHAUHAN,SHIMLA vs. ITO- WARD-1, SHIMLA

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