What did the Tribunal hold?

The Tribunal allowed the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to seek recall of the order if unforeseen circumstances arise.

The assessee filed an appeal against an order of the CIT(A) for AY 2015-16. The assessee later filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw their appeal after opting for the Vivad se Vishwas scheme.

Malladi Saradhi, Vijayawada 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 G.V.N. Hari, Advocate

For Respondent: Shri B.Rama Krishna, Sr.DR

Hearing: 27/01/2021

Assessee by : Shri G.V.N. Hari, Advocate. Department by : Shri B.Rama Krishna, Sr.DR Date of hearing : 27/01/2021. Date of pronouncement : 27/01/2021. O R D E R Per N.K. Choudhry, Judicial Member:

This appeal has been preferred by the assessee against the order dated 22/03/2019 impugned herein passed by the ld.CIT(A), Vijayawada u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for the A.Y. 2015-16.

The assessee has preferred an application under consideration dated 04/01/2021 for withdrawal of the appeal.

During the course of hearing, ld. counsel for the assessee has submitted that since assessee has availed the immunity scheme i.e. Vivad Se Vishwas under the Direct Tax Vivad se

(Malladi Saradhi) Vishwas Act, 2020 and the Income Tax Department has issued Form No.3, dated 29/12/2020 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application filed by the assessee under the scheme, therefore appeal of the assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.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 DR raised no objection, if the appeal of the assessee is allowed to be dismissed as withdrawn.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 Considering the facts and circumstances of the case, the appeal of assessee is liable to be dismissed as withdrawn with liberty to seek recall of the order as prayed for in accordance with law, hence ordered accordingly.

In the result, appeal of the assessee stands dismissed as withdrawn.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 27th day of Jan., 2021.

MALLADI SARADHI,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-2(4), VIJAYAWADA

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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