What did the Tribunal hold?

The Tribunal noted that the assessee had applied for and been approved under the VSVS scheme. The Revenue also confirmed this fact. Consequently, the assessee's appeal was allowed to be withdrawn.

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas (VSVS) scheme to settle tax liabilities.

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn by the assessee upon opting for the Vivad Se Vishwas scheme.

Afzal Khan, Banda vs ITO | ITAT Allahabad 2021

Income Tax Appellate Tribunal, ALLAHABAD BENCH ,ALLAHABAD

Before: SHRI.VIJAY PAL RAO & SHRI RAMIT KOCHAR

For Respondent: Shri A.K.Singh,Addl. CIT(Sr. DR)

Hearing: 13.01Pronounced: 13.01.2021

O R D E R

PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:

This appeal, filed by assessee, being 24.04.2018 in Appeal No. CIT(A)-II/10160/15-16/29 passed by learned Commissioner of Income Tax (Appeals)-II, Kanpur, U.P.(hereinafter called "the CIT(A)"),for assessment year(ay)2012-13, the appellate proceedings had arisen before learned CIT(A) from assessment order dated 30.01.2015 passed by learned Assessing Officer (hereinafter called "the AO") u/s 143(3) of the Income-tax Act, 1961 (hereinafter called "the Act") for ay: 2012-13. We have heard ld. DR through video conferencing mode through virtual court. The assessee did not appear in person , but has filed applications dated 09.12.2020 and 08.01.2021, which are placed on record in file.

Mr. Afzal Khan Assessment Year: 2012-13 2. At the time of hearing, the ld. DR stated that that the assessee has approached Department to settle its outstanding tax liabilities pertaining to the appeal, in question, under “Vivad Se Viswas” scheme 2020 ( hereinafter called VSVS, 2020) . The ld. DR further stated that the Department has approved application of the assessee under VSVS, 2020 and issued Form No.3. The learned DR has also filed written letter dated 13.01.2021 along with copy of Form No. 3 issued by Department under VSVS, 2020 to the assessee, pursuant to directions given by the Bench when this appeal came up for hearing on earlier occasion. The assessee has also filed an application in writing dated 09.12.2020 and 08.01.2021 along with Form No. 1 and 2 filed under VSVS, 2020 , informing the Bench that he has availed VSVS,2020 and prayers were made to dismiss the appeal of the assessee as being withdrawn owing to assessee availing VSVS,2020.

Accordingly, in the facts and circumstances of the case, when the assessee has made the prayers for withdrawal of his appeal filed with the tribunal on the grounds that the assessee has availed Vivad Se Vishwas Scheme, 2020 and Revenue having confirmed the fact of the same as detailed above, the assessee is hereby allowed to withdraw his appeal in for ay: 2012-13 , and consequently the same is dismissed as being withdrawn. We order accordingly.

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

Order pronounced in the open Court on 13 /01/2021 through video conferencing.

AFZAL KHAN,BANDA vs. INCOME TAX OFFICER-5(4), BANDA

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