What did the Tribunal hold?

The assessee sought to withdraw the appeal to avail the benefits of the Vivad Se Vishwas Scheme. The Tribunal permitted the withdrawal as the Revenue did not object.

The assessee filed an appeal before the ITAT for assessment year 2012-13. Subsequently, the assessee opted for the Vivad Se Vishwas Scheme and obtained the necessary certificate.

What were the issues?

Whether an appeal can be withdrawn by the assessee to avail the benefit of the Vivad Se Vishwas Scheme.

Shri Pawan Kumar Agrawal, Bilaspur vs DCIT | 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 Todi

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), Bilaspur on 01.04.2018 in relation to the assessment year 2012-13.

Before us, the assessee has filed a letter dated 26.08.2021 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

That the appeal is pending before the Hon’ble Tribunal as on 31.01.2020.

2. That the appellant has opted for Vivas Se Vishwas Scheme of the government for the above mentioned A.Y. by e-filing form 1 & 2 dated 02-02-2021 3. That the appellant has duly obtained Form No.3 dated 05-02-2021 vide Certificate No.241484710050221. 4. That now the appellant is desirous to withdraw the above noted appeal in order to take benefit of the Vivad Se Vishwas Scheme.

It is, therefore, prayed that the above mentioned appeal of the appellant may kindly be dismissed as withdrawn.”

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In the result, the appeal is dismissed as ‘withdrawn’.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), Bilaspur 4. The Pr.CIT, 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.

SHRI PAWAN KUMAR AGRAWAL,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR

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