What did the Tribunal hold?

The assessee sought permission to withdraw the appeal due to the declaration filed under the Vivad Se Vishwas Act. The Revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT for the assessment year 2012-13. Subsequently, the assessee filed a declaration under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee should be permitted to withdraw the appeal after filing a declaration under the Vivad Se Vishwas Act.

Smt Smt Mumtaz Begum, Raipur (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 Bikram Singh

For Respondent: Shri G.N. Singh

Date of hearing 29-10-2021 Date of pronouncement 29-10-2021 आदेश / ORDER This appeal by the assessee is directed against the order passed by the CIT(A)-II, Raipur on 25.01.2017 in relation to the assessment year 2012-13.

Before us, the assessee has filed a letter dated 04.10.2021 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“1. The above mentioned appeal was filed on 04.04.2017. 2. In this regard, it is submitted that in respect of above appeal, we have filed a declaration under Vivad Se Vishwas Act, 2020 before the Designated Authority. We are enclosing herewith a copy of Form No.1 & 2 submitted by appellant under DTVSV Act, 2020. Against the declaration filed, Ld. Pr. CIT has also issued Form No.3. Copy of Form 3 is also enclosed.

3. In view of declaration having been filed under DTVSV Act, 2020, the appellant wishes to withdraw the appeal filed. Therefore, it is requested that the assessee may kindly be permitted to withdraw the appeal.”

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. 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In the result, the appeal is dismissed as ‘withdrawn’.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 29th October, 2020.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 29th October, 2020 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)-II, Raipur 4. The Pr.CIT-II, Raipur 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 29-10-2021 Sr.PS 2. Draft placed before author 29-10-2021 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.

SMT SMT MUMTAZ BEGUM,RAIPUR (CG) vs. THE INCOME TAX OFFICER, WARD-4(2),RAIPUR, RAIPUR (CG)

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