What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. The assessee was granted liberty to seek recall of the order if unforeseen circumstances arose.

The assessee filed an appeal against an order of the CIT(A) for AY 2008-09. The assessee had filed revised applications under the Vivad se Vishwas scheme, which were pending.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to pending applications under the Vivad se Vishwas scheme.

Shri Shri Deepak Kumar Gupta… vs ITO | 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 P.K. Mishra, CIT DR

Hearing: 28/07/2021

Assessee by : Shri Naresh Chandra Gupta, Adv. Department by : Shri P.K. Mishra, 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 28/03/2016 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. 2008-09.

The Assessee, though filed adjournment application, submitted that Assessee moved revised applications in Form Nos. 1 & 2 on 30/03/2021 before the ld. Pr. Commissioner for availing immunity scheme i.e. Vivad Se Vishwas under the Direct Tax Vivad se Vishwas

2 (Deepak Kumar Gupta) Act, 2020, which are pending for consideration. The ld.AR further submitted that he wants to withdraw the appeal 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 DR raised no objection, if the appeal of the Assessee is allowed to be dismissed as withdrawn.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 considered the applications in Form Nos. 1 & 2 (Copies already on record) filed before the Ld. Pr.Commissioner. Considering the facts and circumstances of the case, the appeal of Assessee is liable to be dismissed as withdrawn with liberty to seek recall of the order as prayed for in accordance with law, hence ordered accordingly.

In the result, appeal of the Assessee stands dismissed as withdrawn.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.

SHRI SHRI DEEPAK KUMAR GUPTA,RAIGARH(CG) vs. THE INCOME TAX OFFICER-1, RAIGARH, RAIGARH(CG)

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