What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw their appeals as per the provisions of the Vivad Se Vishwas Act, 2020. The appeals were dismissed as withdrawn.

The assessee HUF and the assessee filed appeals before the ITAT for assessment year 2005-06. They subsequently filed applications under the Vivad Se Vishwas Act, 2020, paid the settlement amount, and sought to withdraw their appeals.

What were the issues?

Whether the assessee is entitled to withdraw their appeals before the ITAT after opting for settlement under the Vivad Se Vishwas Act, 2020.

Shri Sanjay Dua, HUF, Bilaspur(Cg) vs ITO | ITAT Raipur 2021

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

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri G.S. Agarwal

For Respondent: Shri G.N. Singh

Heard together (2 matters)

ITA Nos. 21/RPR/2016

ITA Nos. 22/RPR/2016

Read from the judgment's own cause title. This page is filed under one of them.

These 4 appeals by the assessee HUF and the assessee are directed against the separate orders passed by the CIT(A), Bilaspur in relation to the assessment year 2005-06. 2 Sanjay Dua HUF and Sanjay Dua

Before us, the assessee HUF and the assessee have filed letters dated 30.09.2021 (with common contents except appeal particulars) seeking withdrawal of the appeals. The relevant contents of such letters read as under :

That an appeal has been filed before the Hon’ble Bench on 22.02.2016 vide Appeal No.ITA 21/RPR/2016 against order passed by ld. CIT(A) in quantum u/s.143(3).

That an application was filed under Vivad Se Vishwas Act, 2020 in Form 1 & 2 before Hon’ble PCIT, Raipur-1. He issued certificate on Form No.3 on 07.04.2021 vide Certificate No.338517050070421, it is enclosed.

That amount payable as per above certificate is Rs.21,658/-. This has been paid by the assessee on 30.09.2021 at Punjab National bank, Sadar Bazar, Bilaspur BSR Code 0300709, Challan No.00002. 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.”

The ld. DR did not raise any objection to the withdrawal of the appeals filed by the assessee HUF and the assessee. As such, the assessee HUF and the assessee are permitted to withdraw the appeals.

In the result, the appeals are dismissed as ‘withdrawn’. Order pronounced in the Open Court on 29th October, 2020. (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; "दनांक Dated : 29th October, 2020 Satish

3 Sanjay Dua HUF and Sanjay Dua

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), Bilaspur

The CIT, Bilaspur

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

Date

Draft dictated on 29-10-2021 Sr.PS

Draft placed before author 29-10-2021 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 SANJAY DUA, HUF,BILASPUR(CG) vs. THE INCOME TAX OFFICER,WARD-1(2), BILASPUR(CG)

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