What did the Tribunal hold?

The assessee sought to withdraw the appeal before the Tribunal. The Revenue did not object to the withdrawal. Therefore, the Tribunal permitted the assessee to withdraw the appeal.

The assessee had filed an appeal before the ITAT for assessment year 2012-13. Subsequently, the assessee filed an application under the Vivad Se Vishwas Act, 2020, and paid the determined amount.

What were the issues?

Whether the assessee can withdraw an appeal after opting for the Vivad Se Vishwas scheme and paying the dues.

Shri Ranjeet Sharma, Bhilai 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

This appeal by the assessee is directed against the order passed by the CIT(A)-II, Raipur on 06.12.2017 in relation to the assessment year 2012-13. 2. Before us, the assessee has filed a letter dated 12.07.2021 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

That an appeal has been filed before the Hon’ble Raipur Bench on 08/12/2018 vide Appeal No.ITA 13/RPR/2018. 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 23/03/2021 vide Certificate No.301041340230321, it is enclosed.

That amount payable as per above certificate is Rs.28,11,453/-. This has been paid by the assessee on 19/06/2021 at State Bank of India, Bhilai Branch, BSR Code 0000330 as below.

2 Ranjeet Sharma

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 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In the result, the appeal is dismissed as ‘withdrawn’.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. (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; "दनांक Dated : 29th October, 2020 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;

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

The CIT (Appeals)-II, Raipur

The Pr.CIT-II, Raipur

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

3 Ranjeet Sharma

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 RANJEET SHARMA,BHILAI vs. INCOME TAX OFFICER, WARD 2(2), BHILAI

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