What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, with the condition that it would be restored if the assessee's application under the 'Vivad Se Vishwas Scheme' was not approved by the authorities.

The assessee sought an adjournment or protection for their appeal, stating they were availing the 'Vivad Se Vishwas Scheme'. They requested the appeal be restored if their scheme application was rejected.

What were the issues?

The primary issue was the assessee's request for an adjournment or conditional dismissal of their appeal due to their participation in the Vivad Se Vishwas Scheme.

B.T.Transport, Ranchi vs ACIT | s.143(3) | ITAT Ranchi 2020

Income Tax Appellate Tribunal, : RANCHI BENCH :

Before: Hon’ble Shri J. Sudhakar Reddy, AM & Hon’ble Shri S.S. Godara, JM]

ORDER Shri S.S. Godara, JM:

This Assessee’s appeal for assessment year 2015-16 arises against the CIT(A)-, Ranchi’s orders dt. 11-12-2018 confirming the assessment order dated 21-12-2017 passed by the AO’s action involving proceedings u/s. 143(3) of the Income-tax Act, 1961 ( in short ‘Act’). Heard both the Ld. Sr.DR. Case file perused.

It is noticed that the assessee submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed an application in this regard. He wanted an adjournment or in the alternative pleaded for protection that, if its application under the scheme is rejected by the authorities, the appeal may be restored. He submitted that if such an assurance is recorded in the order, he would withdraw this appeal before the Tribunal. The Ld. DR had no objection.

2 AY 2015-16 M/s. B.T Transport 3. After hearing the Ld. DR, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute under “Vivad Se Vishwas Scheme”.

In the result, the appeal of assessee is dismissed as withdrawn in above terms.

Order pronounced in the Court on 24-11-2020 Sd/- Sd/- [ J.Sudhakar Reddy ] [ S.S.Godara ] Accountant Member Judicial Member Dated : 24-112020 **PRADIP, Sr. PS Copy of the order forwarded to:

1. 1. Appellant/Assessee: M/s. B.T Transport C/o Chowdhury Agarwal & Thapa, 4th Fl., Kauleshwari Tower, Kutchery Chowk, Ranchi-834001.

2. Respondent/Department: O/o the ACIT, Cir-2, Annexe Building, Main Road, Ranchi- 834001. 3..C.I.T(A).- 4. C.I.T.- Jharkhand.

5. CIT(DR), Ranchi Bench, Ranchi.

B.T.TRANSPORT,RANCHI vs. ACIT,CIRCLE-2, RANCHI

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