What did the Tribunal hold?

The assessee sought to withdraw the appeals to settle the dispute under the Vivad Se Vishwas scheme. The Tribunal permitted the withdrawal as the Revenue had no objection.

The assessee filed appeals before the ITAT for assessment years 2014-15 and 2015-16. The assessee subsequently applied for withdrawal of these appeals.

What were the issues?

Whether the assessee can withdraw appeals pending before the ITAT to avail the Vivad Se Vishwas scheme.

Shri Rajendra Daga vs ITO | ITAT Jaipur 2021

Income Tax Appellate Tribunal, JAIPUR BENCHES “A”, JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 236 & 237/JP/2020

Hearing: 12/11/2021Pronounced: 15/11/2021

ORDER PER: SANDEEP GOSAIN, J.M. Both are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Jaipur both dated 22/01/2020 for the assessment years 2014-15 & 2015-16 respectively.

The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.

The ld. Counsel for the assessee furnished application for withdrawal of these appeals. The contention made in one of the said application reads as under:

2 & 237/JP/2020_ Rajendra Daga Vs ITO “It is most humbly submitted that the quantum appeal of the assessee for A.Y. 2014-15 is pending before the Hon'ble Bench in ITA No. 236/JP/2020. It is submitted that the Hon'ble Finance Minister in her budget speech of 2020 announced a dispute resolution scheme Vivad Se Vishwas. The scheme was formulated into The Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV) on 17th March, 2020. The Act provides that any assessee whose appeal was pending as on 31st January, 2020 can settle his dispute by filing a declaration u/s 4(1) of DTVSV in Form-1 and Form-2. The above mentioned appeal was pending as on 31stJanuary, 2020.The appeal has not been decided till date, therefore, the assessee is eligible for opting the scheme. The assessee filed declaration in Form-1 and Form-2 on 20/11/2020 before the Designated Authority. On 29th January, 2021, the assessee received Form-3 i.e. Form for Certificate u/s 5(1) of DTVSV from Designated Authority. Section 4(2) of DTVSV, provides that where declaration has been filed by the assessee the appeal shall be deemed to be withdrawn from the date on which Certificate u/s 5(1) of DTVSV is issued by the Designated Authority. Hence, in the present case, the appeal of the assessee stands withdrawn on 29th January, 2021. In view of above you are requested to kindly treat the appeal of the assessee to be withdrawn and necessary action may please be taken.

Submitted most respectfully

Therefore, in view of the fact that the assessee has already approached the department to settle the matter under Vivad Se Vishwas scheme, we permit the assessee to withdraw his appeals. Accordingly, both these appeals of the assessee are dismissed as withdrawn.

In the result, both these appeals of the assessee are dismissed. Order pronounced in the open court on 15th November, 2021. Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 15/11/2021 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Sh. Rajendra Daga, Jaipur 1. izR;FkhZ@ The Respondent- The I.T.O., Ward 2(3), Jaipur. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 236 & 237/JP/2020) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

SHRI RAJENDRA DAGA,JAIPUR vs. ITO, WARD-2(3), JAIPUR

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