What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee's participation in the Vivad Se Vishwas Scheme and the absence of objections from the Revenue.

The assessee filed an appeal before the ITAT for assessment year 2010-11. The assessee subsequently sought to withdraw the appeal after opting for the 'Vivad Se Vishwas Scheme' and receiving Form No. 3, indicating a refund.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to their opting for the Vivad Se Vishwas Scheme.

Shri Shri Deepak Kumar Agrawal… vs ITO | 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

This appeal by the assessee is directed against the order passed by the CIT(Appeals), Bilaspur on 18-03-2016 in relation to the assessment year 2010-11. 2. 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 : “I 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 27/07/2020 and Form 3 is issued by the AO on 30/01/2021. There is an amount of Rs.1,46,368.00 refundable to me as per Form 3 issued by the AO. The copy of Form 3 is enclosed

2 Deepak Kumar Agrawal

herewith for your reference and record. Therefore, I want to withdraw the appeal pending before your Honour. Hence, kindly issue a certificate of withdrawal of appeal so that I 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In the result, the appeal is dismissed as ‘withdrawn’.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. (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

The CIT, Bilaspur

The DR, ITAT, Raipur; 6. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, //// Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

3 Deepak Kumar Agrawal

Date

Draft dictated on 02-07-2021 Sr.PS

Draft placed before author 02-07-2021 Sr.PS

Draft proposed & placed JM before the second member

Draft discussed/approved JM by Second Member.

Approved Draft comes to Sr.PS the Sr.PS/PS

Kept for pronouncement on Sr.PS

Date of uploading order Sr.PS

File sent to the Bench Clerk Sr.PS

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.

SHRI SHRI DEEPAK KUMAR AGRAWAL,JANJGIR CHAMPA vs. THE INCOME TAX OFFICER, WARD-2(2), BILASPUR(CG)

What did the Tribunal hold?

What were the facts?

What were the issues?

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