What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee's submission regarding the Vivad Se Vishwas Scheme and the absence of any objection from the Revenue.

The assessee sought to withdraw their appeal before the ITAT because they had opted for the 'Vivad Se Vishwas Scheme'. They had received Form No. 3 under the scheme, indicating a refund was due.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

M/S Anil Construction Company… vs JCIT | ITAT Raipur 2021

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Sanjay Kumar

ORDER This appeal by the assessee is directed against the order passed by the CIT(Appeals), Bilaspur on 21-03-2016 in relation to the assessment year 2010-11.

Before us, the assessee has filed a letter dated 19-05-2021 seeking permission to withdraw the appeal as he had received Form No.3 under ‘Vivad Se Vishwas Scheme’ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under : “We have opted for Vivaad se Vishwas Scheme under Direct Tax Vivaad se Vishwas Act, 2020. The Form 1 and 2 for the same has already been filed on 20/02/2021 and Form 3 is issued by the AO on 08/03/2021. There is an amount of Rs.7,18,499.00 refundable to us as per Form 3 issued by the AO. The copy of Form 3 is enclosed herewith for your reference and record. Therefore, we want to withdraw the appeal pending before your Honour. Hence, kindly issue a certificate of withdrawal of appeal so that we can file it with the designated authority under Vivaad se Vishwas scheme and both the appeals can be disposed under the said scheme.”

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of assessee to withdraw the appeal.

In the result, the appeal is dismissed as ‘withdrawn’.

Order pronounced in the open Court on 2nd July, 2021.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 2nd July, 2021 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The CIT(Appeal), Bilaspur 4. The CIT, Bilaspur 5. The DR, ITAT, Raipur; 6. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 02-07-2021 Sr.PS 2. Draft placed before author 02-07-2021 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

M/S ANIL CONSTRUCTION COMPANY,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE-II, BILASPUR(CG)

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