What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn based on the assessee's written request. The assessee was granted liberty to seek restoration if they failed to avail the VSV Scheme for bonafide reasons.

The assessee sought to withdraw their appeal before the ITAT. The reason for withdrawal was that the assessee had opted to avail the benefits of the 'Vivad se Vishwas Scheme, 2020'.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Shri Sajjan Ramkaran Tiberwal _HUF vs ITO | ITAT Ahmedabad 2020

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA

For Appellant: Shri R. R. Makwana, Sr.DR

Hearing: 22/12/2020Pronounced: 23/12/2020

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-3, Ahmedabad (‘CIT(A)’ in short), dated 24.10.2019 arising in the assessment order dated 29.12.2017 passed by the ITO, Ward-3(3)(5), Ahmedabad under Section 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2015-16.

The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad [Sajjan Ramkaran Tibrewal-HUF vs. ITO] A.Y. 2015-16 - 2 - se Vishwas Scheme, 2020’ (VSV). As per letter dated 11.12.2020 filed by assessee, it is submitted that assessee does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted.

The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee.

In the light of written requests made on behalf of the captioned party, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

In the result, the captioned appeal is dismissed as withdrawn. 5. This Order pronounced on 23/12/2020

Sd/- Sd/- (PRADIP KUMAR KEDIA) (MADHUMITA ROY) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 23/12/2020 True Copy TANMAY आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।

SHRI SAJJAN RAMKARAN TIBERWAL _HUF,AHMEDABAD vs. THE ITO, WARD-3(3)(5), AHMEDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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