What did the Tribunal hold?

The Tribunal noted that the assessee had applied under the Vivad Se Vishwas Scheme and decided not to keep the appeals pending. The appeals were dismissed with a liberty to the assessee to seek recalling of the order if the scheme application fails.

The assessee filed three appeals before the ITAT. These appeals were previously dismissed for non-remittance of challan fees but were later recalled. The assessee then filed applications under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the pendency of the appeals before the Tribunal given the assessee's participation in the Vivad Se Vishwas Scheme.

Rajendra Tiwari, Patna vs ACIT | ITAT Patna 2021

Income Tax Appellate Tribunal, PATNA BENCH VIRTUAL

Before: SHRI ABY. T. VARKEY & SHRI RAJESH KUMAR]

Pronounced: 20.12.2021

ORDER PER SHRI RAJESH KUMAR, AM: These are three appeals filed by the assessee against the order of the Ld.CIT(A)-II, for A.Y. 2001-02, 2003-04 & 2004-05.

None appeared for the assessee. However, the Ld. CIT(DR), Shri Sanjay Mukherjee was fair enough to point out that these appeals were earlier dismissed for non-remittance of the challan fees. However, the assessee, after remitting the fee sought the recalling of the orders which was allowed by the Tribunal vide order dated 01.10.2009. So undisputedly these appeals have been restored.

The Ld. CIT(DR) further submitted that he has knowledge that the assessee had preferred applications for all these three appeals under Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and pursuant to the same, the assessee had been issued Form No. 3 by the Competent Authority.

2 & ITA Nos.49 & 66/Pat/2008 Rajendra Tiwari, A.Y. 2001-02, 2003-04 & 2004-05 4. Having recorded the aforesaid submissions of the Ld. CIT(DR), we are of the opinion that there is no point in keeping these appeals pending. Therefore, we dismiss these appeals of the assessee with the caveat that in case for any reason the assessee does not succeed in the Scheme, then the assessee is at liberty to move an application for recalling this order. With these observations, we dismiss these appeals of the assessee.

In the result, all the appeals of assessee are dismissed as withdrawn. Order is pronounced in the open court on 20th December, 2021

Sd/- Sd/- (A. T. Varkey) (Rajesh Kumar) Judicial Member Accountant Member Dated: 20.12.2021 Biswajit, Sr. PS Copy of the order forwarded to:

1. 1. Appellant- Rajendra Tiwary, Development Officer, LIC of India, Priyadarshini Nagar, Near D.P.S., Bailey Road, Patna.

RAJENDRA TIWARI,PATNA vs. ACIT, CIRCLE-5, PATNA

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