What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal as their application under the Vivad se Vishwas Scheme, 2020, was approved. The assessee was granted liberty to file a miscellaneous application if any issue remained unresolved.

The assessee filed an appeal for AY 2014-15. The assessee subsequently opted for the Vivad se Vishwas Scheme, 2020, and requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad se Vishwas Scheme, 2020.

Aanan Atishbhai Dalal vs DCIT | ITAT Ahmedabad 2021

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: Shri Mahavir Prasad & Shri Amarjit Singh

For Appellant: Shri S.N. Divatia, A.R

For Respondent: Shri L.P. Jain, Sr. D.R, Shri S.N. Divatia, A.R

PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

This assessee’s appeal for A.Y. 2014-15, arises from order of the CIT(A)-3, Ahmedabad dated 25-10-2017, in proceedings under section 143(3) of the Income Tax Act, 1961; in short “the Act”.

The assessee filed written submission to withdraw the appeal on the ground that he has opted to avail benefits of Vivad se Vishwas Scheme, 2020 and in his submission the assesseee 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 I.T.A No. 2864/Ahd/2017 A.Y. 2014-15 Page No 2 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 appeal 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 appeal within the time limit provided in the act.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 04-01-2021 (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 04/01/2021

I.T.A No. 2864/Ahd/2017 A.Y. 2014-15 Page No 3 आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:-

Assessee

Revenue

Concerned CIT

CIT (A)

DR, ITAT, Ahmedabad

Guard file. By order/आदेश से,

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

AANAN ATISHBHAI DALAL,AHMEDABAD vs. DCIT, CIRCLE-3(3), AHMEDABAD

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