What did the Tribunal hold?

The Tribunal noted that a certificate in Form No.3 was issued, and the assessees wished to withdraw their appeals. The appeals were dismissed as withdrawn, with a provision to recall the order if the certificate was later withdrawn.

The assessees filed appeals before the ITAT. Subsequently, they filed an application under the Vivad Se Vishwas Act, 2020, and received a certificate in Form No.3. The assessees then sought to withdraw their appeals.

What were the issues?

The primary issue was the withdrawal of appeals due to the assessees opting for the Vivad Se Vishwas scheme.

Sakuntala Jain, Guntur vs ITO | ITAT Visakhapatnam 2020

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI N.K.CHOUDHRY & SHRI D.S. SUNDER SINGH

For Appellant: Shri G.V.N.Hari, AR

Hearing: 22.12.2020Pronounced: 22.12.2020

आदेश /O R D E R Per Shri D.S.Sunder Singh, Accountant Member : These appeals are filed by the individual assessees against the separate orders of Commissioner of Income Tax (Appeals) [CIT(A)]-1, , 201/Viz/2018 to 204/Viz/2018, A.Y.2014-15 Aashiq Jain & Others, Guntur Guntur in Appeal No.10113/2016-17 and 10115-10117/2016-17 dated 21.03.2018 for the Assessment Year (A.Y.) 2014-15.

When these appeals are taken up for hearing, Ld.Counsel for the assessees has filed a letter stating that the assessees preferred an application u/sec. 4(2) of Vivad Se Vishwas Act, 2020 and the Principal Commissioner (Central), Visakhapatnam was pleased to issue a Certificate in Form No.3 on 09.11.2020. Once Form No.3 is issued by the Pr. Commissioner, the appeals shall be deemed to be withdrawn from the date on which Form No.3 is filed, however, he submitted that appeals may be recalled in case the certificate issued by the Pr. Commissioner is withdrawn at a future date due to any unforeseen contingencies.

Ld.DR has not raised any objection.

We have heard both the sides and gone through the Form No.3 and also gone through the withdrawal petitions filed by the assessees. We find that in this case Form No.3 is issued by the Pr.Commissioner and the Ld. counsel for the assessees has submitted that he may be permitted to withdraw the appeals. We, therefore, dismiss the appeals as withdrawn, however, with a rider that in any case the certificate issued by the Pr.Commissioner is withdrawn at a future date for any reason, it is open to the assessees to file an appropriate application before the Tribunal. In , 201/Viz/2018 to 204/Viz/2018, A.Y.2014-15 Aashiq Jain & Others, Guntur that event, the order passed by the Tribunal would be recalled in accordance with law.

In the result, appeals filed by the assessees are dismissed as withdrawn. Order pronounced in the open court on 22nd December, 2020.

Sd/- Sd/- (एन के चौिरी ) (धड.एस. सुन्दर धसंह) (N.K.CHOUDHRY) (D.S.SUNDER SINGH) न्याधयक सदस्य/JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER नदनधंक /Dated : .12.2020 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessees – (i) Aashiq Jain (ii) Smt.Saskuntala Jain (iii) Sri Rajendra Kumar Jain (iv) Smt.Anitha Jain (v) Sri Mahaveer Kumar Jain, Guntur, D.No.23-7-86/A, Isukavagu Street, R.Agraharam, Guntur 2. रधजस्व/The Revenue – Income Tax Officer, Ward-1(2), Guntur (ii) Income Tax Officer, Ward-2(1), Guntur 3. The Pr.Commissioner of Income Tax, Guntur 4. The Commissioner of Income Tax (Appeals)-1, Guntur 5. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम/DR,ITAT, Visakhapatnam 6.गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

SAKUNTALA JAIN,GUNTUR vs. INCOME TAX OFFICER, WARD-1(2), GUNTUR

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