What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee sought to withdraw the appeal under the Vivad Se Vishwas Scheme, having paid the settlement amount.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT under the Vivad Se Vishwas Scheme.

Mesers Goyal Enterprises vs ACIT | ITAT Raipur 2021

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri G.N. Singh

M/s. Goyal Enterprises Vs. ACIT(Central)- Near Chandra Complex, Gudiyari, 2, Raipur (C.G.) Raipur (C.G.) - 492009 PAN : AAMFG4058J Appellant Respondent Assessee by None (withdrawal application) Revenue by Shri G.N. Singh Date of hearing 24-11-2021 Date of pronouncement 24-11-2021 आदेश / ORDER

This appeal by the assessee is directed against the order passed by the CIT(A)-3, Bhopal on 15-10-2019 in relation to the Assessment Year 2017-18.

Before us, the assessee has filed a letter dated 25.08.2021 seeking permission to withdraw the appeal under ‘Vivad Se Vishwas Scheme’ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under : “With reference to the above subject, it is humbly submitted that, in the instant case of the appeal, the appellant prefers to settle the case under DTVS, 2020 for which the Form-3 has Goyal Enterprises been issued by the competent Authority which is enclosed for your ready reference. Moreover, as per settled tax amounting to Rs.5,36,302/- the appellant has also paid on 24.08.2021 vide challan no.00720. In view of the above, you are requested to allow the withdrawal of the instant appeal as per conditions of the scheme and give the order for the same so that the same will be attached separately during filing of Form-4 at the earliest.”

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of assessee to withdraw the appeal.

In the result, the appeal is dismissed as ‘withdrawn’. Order pronounced in the Open Court on 24th November, 2021

Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 24th November, 2021 Satish आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-3, Bhopal 4. The PCIT, Central, Bhopal 5. DR, ITAT, Raipur; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 24-11-2021 Sr.PS 2. Draft placed before author 24-11-2021 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

MESERS GOYAL ENTERPRISES,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-2, RAIPUR

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