What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme. Consequently, the Tribunal allowed the assessee to withdraw the appeal.

The assessee filed an appeal before the ITAT for AY 2015-16. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme and obtained Form 3 from the competent authority.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee who has opted for the Vivad Se Vishwas Scheme.

Ram Gopal Jain, Muzaffarpur vs ACIT | ITAT Patna 2021

Income Tax Appellate Tribunal, “PATNA ” BENCH, VIRTUAL

Before: Shri P.M. Jagtap(KZ) &Shri A. T. Varkey, JM]

Pronounced: 15.01.2021

ORDER Per Bench: This appeal has been preferred by the assessee against the order of the Ld.CIT(A), Patna-3 dated 24.12.2019 for AY 2015-16.

None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the Ld. AR of the assessee Shri Rahul Anand dated 29.12.2020 that the assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued Form no.3 which is available in file. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2015-16, there is no point in keeping the impugned appeal pending. In the light of the aforesaid discussion and the fact that assessee has opted for the said scheme and Form 3 has been issued by the Department, therefore, we allow the assessee to withdraw the impugned appeal.

In the result, the appeal of assessee is dismissed as withdrawn.

Order is pronounced in the open court.

RAM GOPAL JAIN,MUZAFFARPUR vs. ACIT, CENTRAL CIRCLE, MUZAFFARPUR

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What were the facts?

What were the issues?

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