What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad se Vishwas scheme and received a certificate. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. During the hearing, the assessee's counsel moved an application for withdrawal of the appeal. The assessee had availed the Vivad se Vishwas scheme and obtained a certificate under the scheme.

What were the issues?

Whether an appeal can be withdrawn by the assessee after availing the Vivad se Vishwas scheme and obtaining a certificate.

M/S. Asian Marbles & Granites… vs DCIT | ITAT Jodhpur 2021

Cause title — parties, addresses and appearances

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment Year : 2015-16 M/s Asian Marbles & Vs. The DCIT, Granites, NH-8. Near Central Circle-2, Diamond Pump, Sukher Udaipur Udaipur PAN NO: AAFFA4802P Appellant Respondent Assessee by : None (written submissions ) Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 29.09.2021 Date of Pronouncement : 29.09.2021

आदेश/Order This is an appeal by the Assessee against the order dt. 26.02.2019 of Ld. CIT(A)-2, Udaipur.

During the course of hearing none appeared on behalf of the assessee but a withdrawal application dt. 28.9.2021 has been moved by the Ld. Counsel for the assessee which reads as under: “Dated : 28.09.2021 To, The Honble Members Income Tax Appellate Tribunal Jodhpur Bench Jodhpur Reg: M/s Asian Marbles & Granite V/s DC1T, Circle-2 Udaipur, 1TA No. 166/Jodh/2019 Sub: Application for Withdrawals of Appeal Reference No. 166/Jodh/2019 for A.Y. 2015-16 (Fixed on 29.09.2021) Honble Sirs,

2 With due respect we hereby applied for withdrawal of appeal filed by the assessee for the A.Y. 2015-16 having Appeal Reference No. 166/Jodh/2019 filed on behalf of the assessee. We have filed Form No.1 and 2 under Rule -3 of DTVSV before the Pr. CIT-Udaipur.

Therefore you are requested to acknowledge the receipts of these applications and issue appeal withdrawals nos. as the same are required to be mentioned in Form No.4 as proof of withdrawals of appeal as per DTVSV Rules. Copy of certificates in Form No.3 bearing No. 105919080050121 dt. 05.01.2021 Issued by the Pr. CIT-Udaipur is enclosed herewith for your ready reference and oblige. Please do needful in the matter and oblige. Thanking you, Yours faithfully, (SHRAWAN KUMAR GUPTA, AIR) Advocate”

In the present case, it is noticed that the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing certificate No. 105919080050121, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee is to be dismissed as withdrawn.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

In view of the above the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. (Order pronounced in the open Court on 29.09.2021) (SANDEEP GOSAIN) Vice President Dated . 29.09.2021 “आर.के.” आदेशक""ितिलिपअ"ेिषत/ Copy of the order forwarded to : अपीलाथ"/ The Appellant

""यथ"/ The Respondent 2. आयकरआयु"/ CIT 3. आयकरआयु" (अपील)/ The CIT(A) 4. िवभागीय"ितिनिध, आयकरअपीलीयआिधकरण, च"डीगढ़/ DR, ITAT, Jodhpur 5. गाड"फाईल/ Guard File 6. आदेशानुसार/ By order सहायकपंजीकार/

M/S. ASIAN MARBLES & GRANITES,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

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