What did the Tribunal hold?

The Tribunal allowed the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn, as the assessee had opted for settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal against an assessment order. During the pendency of the appeal, the assessee opted to settle the issues under the 'Vivad Se Vishwas Scheme 2020'. An application for withdrawal of the appeal was filed.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.

Shri Ramesh Kumar Narula, Amritsar vs ITO | s.143(3) | ITAT Amritsar 2021

आदेश/Order

Per R.L. Negi, Judicial Member:

The assessee has filed the captioned appeal against the order dated 17.10.2019 passed by the Commissioner of Income Tax (Appeals)-2, Amritsar [for short ‘the CIT(A)], pertaining to the assessment year 2011-12 vide which the Ld. CIT(A) has dismissed the appeal of the assessee filed against the assessment order passed u/s 143(3) of the Income Tax Act, 1961 (for short 'the Act').

At the outset, Ld. Counsel for the assessee submitted that the assessee has opted to settle the issues in the said appeal under the provisions of ‘Vivad Se Vishwas Scheme 2020’. The Ld. Counsel

2 further submitted that an application for withdrawal of the said appeal has already been filed. Hence, the same may be allowed and the assessee may be permitted to withdraw the said appeal.

The Ld. Departmental Representative did not oppose the application filed by the assessee.

In view of the submissions made by the Ld. Counsel for the assessee, we allow the application filed by the assessee and accordingly dismiss the appeal as withdrawn.

Order pronounced on 16.02.2021.

SHRI RAMESH KUMAR NARULA,AMRITSAR vs. INCOME TAX OFFICER WARD-5 (4), AMRITSAR

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