What did the Tribunal hold?

The tribunal allowed the assessee's request to dismiss the appeal as withdrawn. This was based on the assessee availing the Vivad se Vishwas scheme and the department issuing the relevant form.

The assessee filed an appeal against the CIT(A)'s order for AY 2009-10. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal can be dismissed as withdrawn when the assessee has opted for the Vivad se Vishwas scheme.

T Lakshmana Rao, Rajahmundry vs ITO | ITAT Visakhapatnam 2021

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI N.K. CHOUDHRY, HON’BLE & SHRI D.S. SUNDER SINGH, HONBLE

For Appellant: Shri C.Subrahmanyam, FCA

For Respondent: Smt. Suman Malik, Sr.DR

Hearing: 04/03/2021

Assessee by : Shri C.Subrahmanyam, FCA Department by : Smt. Suman Malik, Sr.DR Date of hearing : 04/03/2021. Date of pronouncement : 04/03/2021. O R D E R Per N.K. Choudhry, Judicial Member:

This appeal has been preferred by the assessee against the order dated 31/10/2018 impugned herein passed by the ld. CIT(A), Rajamahendravaram u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for the A.Y. 2009-10.

The assessee has preferred an application under consideration dated 23/02/2021 for withdrawal of the appeal.

During the course of hearing, ld.AR has submitted that since assessee has availed the immunity scheme i.e. Vivad Se Vishwas

(T. Lakshmana Rao) under the Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No.3, dated 17/02/2021 in response to the application filed by the assessee under the scheme, therefore appeal of the assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.

The Ld. DR raised no objection, if the appeal of the assessee is allowed to be dismissed as withdrawn.

Having heard both the parties and perused the application for withdrawal of the appeal and Form No.3 (Copy already on record) issued by the Department. Considering the facts and circumstances of the case, the appeal of assessee is liable to be dismissed as withdrawn with liberty to seek recall of the order as prayed for in accordance with law, hence ordered accordingly.

In the result, appeal of the assessee stands dismissed as withdrawn. Order Pronounced in open Court on this 04th day of March, 2021.

T LAKSHMANA RAO,RAJAHMUNDRY vs. INCOME TAX OFFICER, WARD -2, RAJAHMUNDRY

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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