What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal. The learned DR did not raise any objection to the withdrawal application.

The assessee filed an appeal before the ITAT. Subsequently, the assessee submitted a letter seeking withdrawal of the appeal. The assessee stated that they intended to settle the case under the Direct Tax Vivad se Vishwas (DTVS) Scheme, 2020 and had already paid the settled tax amount.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal based on their intention to settle the case under the DTVS Scheme.

Shri Deepak Kumar Agrawal 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

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 withdrawal of the appeal. The relevant contents of such letter reads 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 been issued by the Competent Authority which is enclosed for your ready reference. Moreover, as per settled tax amounting to Rs.11,70,796/- the appellant has also paid on 24.08.2021 vide Challan No.20158.

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.”

The ld. DR did not raise any objection to the withdrawal of the appeal. As such, the assessee is permitted 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In the result, the appeal is dismissed as ‘withdrawn’.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� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : 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 आदेशानुसार/ BY ORDER, 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.

SHRI DEEPAK KUMAR AGRAWAL,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,(CENTRAL)-2, RAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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