What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and had filed the necessary applications. The Revenue did not object to the withdrawal.

The assessee filed an appeal against an order of the CIT(A) for AY 2014-15. The assessee subsequently filed a letter seeking withdrawal of the appeal to opt for the Vivad Se Vishwas Scheme.

What were the issues?

Whether the assessee can withdraw an appeal pending before the ITAT to opt for the Vivad Se Vishwas Scheme.

Smt. Durga Mittal, Ambikapur vs ITO | ITAT Raipur 2021

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

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

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)-1, Jabalpur on 22.02.2018 in relation to the assessment year 2014-15.

Before us, the assessee has filed a letter dated 30.09.2021 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

1. 1. That we have filed an appeal on 19.04.2018 vide Form-36 having Acknowledgement No.RPR/44/RPR/18 against order passed CIT(A), Jabalpur under section 250 of the Income Tax Act, 1961 dated 22/02/2018 for the A.Y. 2014-15.

2. Now, we have decided to opt for the Vivad Se Vishwas Scheme announced during the Union Budget, 2020 to resolve the above- mentioned dispute.

3. That we have submitted Form-1 and 2 required to be filed under the said scheme (Copy of Form 1 and 2 filed under VSV has been enclosed for your perusal).

4. Since the assessee has already filed the necessary applications before the tax authorities under the said scheme, accordingly we wish to withdraw the pending appeal and bring the dispute to an end. Kindly grant a letter accepting the withdrawal and oblige us.”

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In the result, the appeal is dismissed as ‘withdrawn’.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)-1, Jabalpur 4. The PCIT, Bilaspur 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. DURGA MITTAL,AMBIKAPUR vs. THE INCOME TAX OFFICER, WARD-2, AMBIKAPUR

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