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 The appeal was dismissed as withdrawn with liberty to seek recall of the order if unforeseen circumstances arise.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 before the ITAT against an order of the CIT(A). During the pendency of the appeal, the assessee opted for the Vivad se Vishwas scheme. The Income Tax Department issued Form No.3 in response to the assessee's application under the scheme.

What were the issues?

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

M/S M/S Shri Sai Constrtuction… vs DCIT | s.250(6) | ITAT Raipur 2021

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PRADIP KUMAR KEDIA, HONBLE & SHRI N.K. CHOUDHRY, HON’BLE

For Appellant: Shri Naresh Chandra Gupta, Adv

For Respondent: Shri Sanjay Kumar, Ad.CIT DR

Hearing: 28/07/2021

Assessee by : Shri Naresh Chandra Gupta, Adv. Department by : Shri Sanjay Kumar, Ad.CIT DR Date of hearing : 28/07/2021. Date of pronouncement : 28/07/2021. O R D E R Per N.K. Choudhry, Judicial Member:

This appeal has been preferred by the assessee against the order dated 30/03/2016 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals) [for short, “Ld. Commissioner”], Bilaspur u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for the A.Y. 2009-10.

The assessee has preferred an application under consideration dated 30/06/2021 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.

2 (M/s. Shri Sai Construction Company) Vivad Se Vishwas under the Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No.3, dated 13/03/2021 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application filed by the assessee under the scheme, therefore appeal of the assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.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 DR raised no objection, if the appeal of the assessee is allowed to be dismissed as withdrawn.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 Considering the facts and circumstances of the case, the appeal of assessee is liable to be dismissed as withdrawn with liberty to seek recall of the order as prayed for in accordance with law, hence ordered accordingly.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 28th day of July, 2021.

M/S M/S SHRI SAI CONSTRTUCTION COMPANY,KORBA(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE, KORBA(CG)

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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