What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal in accordance with the provisions of the Vivad se Vishwas Scheme, 2020. The assessee was granted liberty to file a miscellaneous application if any issue remained unresolved under the scheme.

The assessee requested to withdraw the appeal before the ITAT as they opted to avail benefits under the Vivad se Vishwas Scheme, 2020. The Revenue had no objection to the withdrawal.

What were the issues?

Whether the assessee can withdraw their appeal to avail the benefits of the Vivad se Vishwas Scheme, 2020.

Shri Anilkumar G. Darji vs ITO | ITAT Ahmedabad 2021

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: Shri Rajpal Yadav & Shri Amarjit Singh

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

For Respondent: Shri S. S. Shukla, Sr. D.R, Shri S.N. Divatia, A.R

आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2010-11, arises from order of the CIT(A)-3, Ahmedabad dated 15-11-2017, in proceedings under section 271AAA of the Income Tax Act, 1961; in short “the Act”.

Page No 2 Shri Anilkumar G. Darji vs. ITO 2 The assessee requested to withdraw the appeal on the ground that he has opted to avail benefits of Vivad se Vishwas Scheme, 2020. When the matter was called for hearing, the ld. counsel for the assessee at the outset has submitted that he does not want to pursue the said appeal and requested that his application for withdrawal of appeal may please be granted.

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In the result, the appeal of the assessee is dismissed as withdrawn.

SHRI ANILKUMAR G. DARJI,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

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