What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as they had opted for the Vivad se Vishwas scheme. The revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT against an order of the CIT(A). Subsequently, the assessee opted for the Vivad se Vishwas scheme, 2020. The assessee then sought to withdraw the appeal before the ITAT.

What were the issues?

The primary issue was whether the assessee could withdraw their appeal before the ITAT after opting for the Vivad se Vishwas scheme.

Sandeep Kothari vs ACIT | 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)-3, Bhopal on 20.09.2019 in relation to the assessment year 2011-12.

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. That the appellant has filed an appeal before the Hon’ble Bench against the order passed by CIT-Appeal-3, Bhopal. 2. That now the appellant has availed the Scheme of Vivad Se Vishwas, 2020 by filing the Form 1 & 2 and has also obtained Form 3 from PCIT, Raipur-1. Copy of Form 3 along with challan is enclosed herewith.

3. That since the appellant has opted for VSVS, 2020, the present appeal before the Hon’ble Bench may kindly be treated as withdrawn.”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In the result, the appeal is dismissed as ‘withdrawn’.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)-3, Bhopal 4. The Pr.CIT (Central), Bhopal 5. DR, ITAT, Raipur; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार 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.

SANDEEP KOTHARI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-II, RAIPUR

What did the Tribunal hold?

What were the facts?

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