SHRI ANIL KUMAR KEWLANI,KATNI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JABALPUR

At the very outset, it was submitted by the ld. counsel for the assessee/s, Shri Bardia, that the assessee/s has opted for ‘Vivad Se Viswas Scheme, 2019’, depositing the requisite tax thereunder with the Central Government. In fact, in all cases, the settlement of dispute has led to a refund to the assessee toward which the requisite certificate under The Direct Tax Vivad Se Viswas Act, 2020 (‘DTVsV Act’) read with the relevant Rule, i.e., Form 3, since received, is also enclosed along with the withdrawal application/s. The assessee/s, thus, does not intend to prosecute his/her captioned appeal/s, and, accordingly, prays for withdrawing the same. The ld. Sr. DR, Ms. Aggarwal, did not have any objection to the assessee/s withdrawing his/her appeal/s under the circumstances.

I have heard the parties. Form 3, signifying the acceptance of the assessee(s)’s application under the VsV Scheme, 2019 has been issued in all cases by the Revenue on 28/12/2020 or 29/12/2020. In view of the assessee/s having opted for availing the benefits under the DTVsV Act, he has, in principle, relinquished his rights under the appeal, which becomes Anil Kumar Kewlani & Ors. v. Dy. CIT unmaintainable under the said Act. The assessee(s)’s said appeal is, accordingly, permitted to be withdrawn. I decide accordingly.

In the result, the assessee(s)’s appeal is dismissed as withdrawn/not maintainable. Order pronounced in the Open Court on June 29, 2021 (Sanjay Arora) Accountant Member Dated: 29/06/2021 Copy of the Order forwarded to: