What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The withdrawal was permitted as the assessee had opted for the 'Vivad Se Vishwas Scheme' and had received the necessary form.

The assessee sought to withdraw the appeal filed before the ITAT. This withdrawal was requested because the assessee had opted for the 'Vivad Se Vishwas Scheme' and had received Form No. 3 under the scheme.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for the 'Vivad Se Vishwas Scheme'.

Shri Shri Mahesh Prasad Singh… 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

ORDER This appeal by the assessee is directed against the order passed by the CIT(Appeals), Bilaspur on 28-02-2017 in relation to the assessment year 2009-10.

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 26/12/2020 and Form 3 is issued by the AO on 13/03/2021. The amount of Rs.1,36,636.00 is payable by me as per Form 3 issued by the AO and the same shall be paid before the specified date as per VSV scheme i.e. 30/06/2021. The copy of Form 3 is enclosed herewith for your reference and record. Therefore, I want to withdraw the appeal. 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 the appeal 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In the result, the appeal is dismissed as ‘withdrawn’.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 Pr. 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.

SHRI SHRI MAHESH PRASAD SINGH,SURGUJA(CG) vs. THE INCOME TAX OFFICER, AMBIKAPUR, SURGUJA(CG)

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