INCOME TAX OFFICER- 1(4), KANPUR vs. SMT. SANDHYA AGARWAL, KANPUR

None appeared for and on behalf of the assessee-respondent when her appeal was called out for hearing. The assesse has, however, vide her application dated 09.11.2021, clarified that she has opted for the settlement of her said tax dispute with the Department under the Direct Tax Vivad se Vishwas Act, 2020 (DTVsV Act) and, consequently, seeks to withdraw her instant appeal. Certificate in Form-5, dated 09.12.2020, issued by the designated authority under the said Act on the conclusion of the proceedings there-under, signifying the settlement of the tax dispute under reference, is also enclosed along with.

In view of the foregoing, it is apparent that the assessee’s captioned appeal does not survive for adjudication by the Tribunal; the DTVsV Act itself providing for a vacation of the appeal before the appellate forum. We accordingly have no hesitation in, acceding to the assessee-respondents’ request, to which the ld. Sr. DR also did not raise any objection, permit the withdrawal of the said appeal. We are conscious that the Revenue’s appeal is barred by time, which would need to be condoned, for which a condonation petition dated 30/12/2019 stands furnished along with the memo of appeal, before it’s appeal could be decided by the Tribunal on merits. The same, however, as explained by the Apex Court in Mela Ram & Sons v. CIT [1956] 29 ITR 607 (SC), is integral to and forms part of the adjudication of an appeal, which therefore is to be regarded as admitted and liable to be decided by the Tribunal. The Revenues’s appeal, therefore, is dismissed as withdrawn/not maintainable. We decide accordingly.