What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as the matter was settled under the Vivad Se Vishwas Scheme.

The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee opted for the Vivad Se Vishwas Scheme and paid the determined tax amount.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for and settling the dispute under the Vivad Se Vishwas Scheme.

Shrimati Anchal Garcha 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: Ms. Pooja Bajaj

For Respondent: Shri G.N Singh

This appeal by the assessee is directed against the order passed by the CIT(A)-I, Raipur on 01.05.2019 in relation to the assessment year 2016-17. 2. Before us, the AR of the assessee has filed a letter dated Nil seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“Your goodself this is bring to your kind notice that the appellant has opted for Vivad Se Vishwas Scheme in the said matter vide dated 05.01.2021 and Form 3 has been issued by the department on 07.01.2021 vide e-acknowledgement no. 124419180070121 and the same is attached herewith. It may be further noted that the appellant has duly paid the tax amount of Rs.21,19,907/- as determined in Form 3 of Vivad se Vishwas Scheme issued by the department vide

2 Anchal Garcha

ChaIlan no. 22199 dated 29.09.2021. The copy of chaIlan is enclosed herewith. Further, the appellant hereby undertake to withdraw the ITAT appeal filed in this matter and waves the right, whether direct or indirect, to seek or pursue any remedy or any claim in relation to the tax arrears which may otherwise be available under any law for the time being in force, in equity, under statute or under any agreement entered into by India with any country or territory outside India whether for protection of investment or otherwise.”

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In the result, the appeal is dismissed as ‘withdrawn’.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

3 Anchal Garcha

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)-I, Raipur

The Pr.CIT- I, Raipur

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.

SHRIMATI ANCHAL GARCHA,RAIPUR vs. INCOME TAX OFFICER, WARD-3(3), RAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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