What did the Tribunal hold?

The Tribunal noted that the Vivadse Vishwas Act provides for the vacation of appeals. Therefore, the assessee's appeal was permitted to be withdrawn.

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee later opted for settlement under the Direct Tax Vivadse Vishwas Act, 2020.

What were the issues?

Whether the assessee's appeal is maintainable after opting for settlement under the Vivadse Vishwas Act.

Smt. Neeta Rastogi, Kanpur vs ACIT | s.143(3) | ITAT Lucknow 2021

Income Tax Appellate Tribunal, LUCKNOW “SMC” BENCH, LUCKNOW

Before: SHRI SANJAY ARORA

For Respondent: Shri Ajay Kumar, Sr. DR

Hearing: 16/11/2021Pronounced: 16/11/2021

Heard together (2 matters)

I.T.A No.72/LKO/2020

I.T.A. No. 72/LKW/2020

Read from the judgment's own cause title. This page is filed under one of them.

Per Sanjay Arora, AM: This is an Appeal by the Assessee agitating the Order by the Commissioner of Income Tax (Appeals)-1, Kanpur (‘CIT(A)’ for short) dated 09.06.2017, dismissing the assessee’s appeal contesting her assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for assessment year (AY) 2014-15 vide order dated 26.12.2016. 2. None appeared for and on behalf of the assessee-appellant when its’ appeal called out for hearing. The assesse has, however,vide her application dated 25.8.2021, clarified that she does not intend to prosecute her instant appeal, and has opted for settlement of the said tax dispute with the Department under the Direct Tax Vivadse Vishwas Act, 2020, and, consequently, seeks to withdraw her appeal. Certificate in Form-5 dated 28.9.2021, issued by the designated authority 2 Neeta Rastogi v. Asst. CIT (AY 2014-15) under the Act on the conclusion of the proceedings there-under, certifying the settlement of the tax dispute under reference, is also placed on record.

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. I accordingly have no hesitation in, acceding to the assessee-appellants’ request, to which the ld. Sr. DR also did not raise any objection, permit the withdrawal of the said appeal. The assessee’s appeal, therefore, is dismissed as withdrawn/not maintainable. I decide accordingly.

In the result, the assessee’s appeal is dismissed in the above terms. Order pronounced in the open Court on November 16, 2021 (Sanjay Arora) Accountant Member Dated: 16/11/2021 Aks Copy of the order forwarded to: Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File

SMT. NEETA RASTOGI,KANPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-1, KANPUR

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