What did the Tribunal hold?

The assessee sought to withdraw the appeal due to the acceptance of their Vivad Se Vishwas application. The Revenue did not object to the withdrawal.

The assessee filed an appeal against the order of the CIT(Appeals) for AY 2016-17. Subsequently, the assessee filed an application under the Vivad Se Vishwas Act, 2020, which was accepted.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas scheme.

Shri Vishal Patel, Raipur vs ITO | s.250 | ITAT Raipur 2021

Income Tax Appellate Tribunal, BENCH, PANAJI

Before: SHRI R.S. SYAL & SHRI S.S. VISHWANETHRA RAVI, JM

For Appellant: Shri R.K. Pikale

Hearing: 08.01.2021Pronounced: 08.01.2021

आदेश / ORDER This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – Panaji – 1, Panaji on 05.09.2019 in relation to the assessment year 2016-17.

Before us, the assessee has filed a letter dated 21.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“We had filed appeal u/s 250 against the order of CIT (Appeals), Panaji-1 dated 05.09.2019 for the above mentioned year vide Appeal No.ITA 277/PAN/2019 dated 18.10.2019.

We had also filed an application under Vivad Se Vishwas Act, 2020 and the same is accepted by Principal Commissioner of Income Tax, Panaji and order in Form 3 bearing certificate No.814879530141220 has been passed. (Copy of which is attached for ready reference.”

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In the result, the appeal is dismissed as ‘withdrawn’.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 8th January, 2021.

SHRI VISHAL PATEL,RAIPUR vs. INCOME TAX OFFICER, WARD 2(1), RAIPUR

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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