What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. The assessee was granted liberty to seek restoration if they failed to avail the VSV Scheme for bonafide reasons.

The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. The assessee sought to withdraw the appeal as they had opted for the 'Vivad se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to opting for the Vivad se Vishwas Scheme.

Rinki S. Gandhi, Vadodara vs DCIT | ITAT Ahmedabad 2020

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA

For Appellant: Shri Kamlesh Makwana, Sr.DR

Hearing: 15/12/2020Pronounced: 22/12/2020

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-2, Vadodara (‘CIT(A)’ in short), dated 28.12.2016 arising in the assessment order dated 13.03.2015 passed by the DCIT, Circle-2(1)(2), Baroda under Section 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2012-13.

The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad [Rinki S. Gandhi vs. DC IT] A.Y. 2012-13 - 2 - se Vishwas Scheme, 2020’ (VSV). As per letter dated 18.12.2020 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In the light of written requests made on behalf of the captioned party, the appeal is dismissed as withdrawn.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In the result, the captioned appeal is dismissed as withdrawn. 5.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 22/12/2020

Sd/- Sd/- (PRADIP KUMAR KEDIA) (MADHUMITA ROY) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 22/12/2020 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 ।

RINKI S. GANDHI,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), BARODA

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