What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad Se Vishwas scheme and the Income Tax Department had issued the necessary certificate. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. During the hearing, no one appeared for the assessee, but a withdrawal application was submitted. The assessee had opted for the Direct Taxes Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Smt. Sunit Kaur W/O. L/H Late… vs ITO | ITAT Amritsar 2021

Assessee by : None (Withdrawal Application) Revenue by : Smt. Priyanka Singla, JCIT DR Date of Hearing : 17/03/2021 Date of Pronouncement : 17/03/2021 Order PER R.L. NEGI, JUDICIAL MEMBER:

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-1, Jalandhar dt. 28/09/2018.

During the course of hearing nobody was present on behalf of the assessee. However the Ld. Counsel of the Assessee has furnished an application for withdrawal of this appeal stating therein as under:

Subject : Application for Withdrawl of Appeal in the case of Late Sh. Daler Singh , ITA No.- 565/ASR/2018 for the Asstt. Year 2013-14 , PAN- CUGPS8314H.

Sir, Most respectfully, it is submitted that the above mentioned appeal is pending before the honorable Tribunal. The assessee has opted for the Direct Taxes " Vivad Se Vishwas Scheme " in respect of his pending litigation. The Designated Authority has issued Form-3 to the assessee under DTVSV Rules, 2020 (Copy attached). The Assessee is required to furnish proof of payment of tax along with proof of withdrawal of appeal filed before your honor in Form-4 of the DTVSV Rules . It is therefore, requested that the above mentioned appeal of the appellant may kindly be allowed to be withdrawn in the interest of justice .

Thanking you

Yours Faithfully Smt. Sunit Kaur, L/H W/O Late Sh. Daler Singh, Sd/- Sh. J.K. Passi / Rahul Passi (Advocate & Attorney)

In the present case, it is noticed that the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing certificate no. 246224270090221, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee is to be dismissed as withdrawn.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

In view of the above the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 17/03/2021.

SMT. SUNIT KAUR W/O. L/H LATE. SH. DALER SINGH,DASUYA vs. INCOME TAX OFFICER, DASUYA

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