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 The appeal was dismissed as withdrawn based on the provisions of the Vivad Se Vishwas Act, 2020.

The assessee filed an appeal before the ITAT for AY 2008-09. Subsequently, the assessee sought to withdraw the appeal under the Vivad Se Vishwas Scheme, having paid the due amount as per the scheme's certificate.

What were the issues?

Whether the assessee is entitled to withdraw the appeal filed before the Tribunal under the Vivad Se Vishwas Scheme after fulfilling the scheme's conditions.

Shri Mohan Motwani, Bhatapara vs ITO | ITAT Raipur 2021

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

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

For Appellant: Shri Naresh Chandra Gupta

For Respondent: Shri G.N. Singh

This appeal by the assessee is directed against the order passed by the CIT(A)-II, Raipur on 01-06-2017 in relation to the Assessment Year 2008-09. 2. Before us, the assessee has filed a letter dated 30.09.2021 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 : “In the above matter, it is respectfully submitted before your honour as under for the kind and the favourable consideration:

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That an appeal has been filed before the Hon’ble Bench on 05.10.2020 vide Appeal No.ITA/87/RPR/2020. 2. That an application was filed under Vivad Se Vishwas Act, 2020 in Form 1 & Form 2 before Hon’ble PCIT Raipur-1. He issued certificate on Form No.3 on 20.09.2021 vide Certificate No.539126381200921, it is enclosed.

That amount payable as per above certificate is Rs.1,28,022/-. This has been paid by the assessee on 30.09.2021 at ICICI Bank, Uttam Nagar, New Delhi BSR code 6390340, Challan no.09220. 4. Therefore, as per the provisions of Vivad Se Vishwas Act, 2020 it is prayed to kindly allow to withdraw the above appeal filed before the Hon’ble Bench.”

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In the result, the appeal is dismissed as ‘withdrawn’.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 (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; "दनांक Dated : 24th November, 2021 Satish

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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;

""यथ" / The Respondent; 2. आयकर आयु"(अपील) /

The CIT (Appeals)-II, Raipur

The PCIT-II, Raipur

DR, ITAT, Raipur; गाड" फाईल / Guard file. 6. //// आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार //// Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date

Draft dictated on 24-11-2021 Sr.PS

Draft placed before author 24-11-2021 Sr.PS

Draft proposed & placed JM before the second member

Draft discussed/approved JM by Second Member.

Approved Draft comes to Sr.PS the Sr.PS/PS

Kept for pronouncement on Sr.PS

Date of uploading order Sr.PS

File sent to the Bench Clerk Sr.PS

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 MOHAN MOTWANI,BHATAPARA vs. INCOME TAX OFFICER, BHATAPARA

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