What did the Tribunal hold?

The Tribunal noted that the assessee had obtained a certificate under the Vivad se Vishwas Act and sought to withdraw the appeal. The Tribunal dismissed the appeal as withdrawn, with a rider to recall the order if the certificate is withdrawn in the future.

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied under the Vivad se Vishwas Act, 2020, and received a certificate in Form No.3. The assessee then sought to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

Jinendra Kumar, Vijayawada 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

O R D E R

Per Shri D.S.Sunder Singh, Accountant Member :

This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals)-3, Visakhapatnam, in Appeal No.70/CIT(A)/VJA/2016-17 dated 23.04.2018 for the Assessment Year (A.Y.)2013-14.

When this appeal is taken up for hearing, Ld. Counsel for the assessee has filed a letter stating that the assessee preferred an application u/sec. 4(2) of Vivad Se Vishwas Act, 2020 and the Principal

Sri Jinendra Kumar, Vijayawada 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 Commissioner, the appeal shall be deemed to be withdrawn from the date on which Form No.3 is filed, however, he submitted that appeal may be recalled in case the certificate issued by the Pr. Commissioner is withdrawn at a future date due to any unforeseen contingencies.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 petition filed by the assessee. We find that in this case Form No.3 is issued by the Pr.Commissioner and the Ld. counsel for the assessee has submitted that he may be permitted to withdraw the appeal. We, therefore, dismiss the appeal as withdrawn, however, with a rider that in any case the certificate issued by the Pr.Commissioner is withdrawn at a future date for any reason, it is open to the assessee to file an appropriate application before the Tribunal. In that event, the order passed by the Tribunal would be recalled in accordance with law.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Sri Jinendra Kumar, Vijayawada 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 :22.12.2020 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Sri Jinendra Kumar, D.No.11-41-3, One Town Kandulavari Street, Vijayawada 2. रधजस्व/The Revenue –Income Tax Officer, Ward-1(1), Vijayawada 3. The Pr.Commissioner of Income Tax, Vijayawada 4. The Commissioner of Income Tax (Appeals), Vijayawada 5. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम/DR,ITAT, Visakhapatnam 6.गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

JINENDRA KUMAR,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-1(1), VIJAYAWADA

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