What did the Tribunal hold?

The Tribunal allowed the assessee's appeal to be dismissed as withdrawn. The assessee was granted liberty to seek recall of the order in case of unforeseen circumstances.

The assessee filed an appeal before the ITAT. During the hearing, the assessee sought to withdraw the appeal. This was because the assessee had availed the Vivad se Vishwas scheme and the Income Tax Department had issued Form No. 3.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to availing the Vivad se Vishwas scheme.

Dilip Kumar, Vijayawada vs ITO | ITAT Visakhapatnam 2020

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI N.K. CHOUDHRY, HON’BLE & SHRI D.S. SUNDER SINGH, HONBLE

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

Hearing: 22/12/2020

Assessee by : Shri G.V.N. Hari, Advocate. Department by : Smt.Suman Malik, DR Date of hearing : 22/12/2020. Date of pronouncement : 22/12/2020. O R D E R

Per N.K.Choudhry, Judicial Member :

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Vijayawada, dated 18/04/2018 for the Assessment Year 2013-14.

The Assessee has preferred the instant application under consideration for withdrawal of the appeal.

During the course of hearing, the Ld. Counsel for the Assessee submitted that since the assessee has availed the immunity scheme i.e; Vivad Se Vishwas under The Direct Tax

2 (Sri Dilip Kumar) Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No. 3 in response to the application filed by the Assessee under the scheme, therefore the appeal of the Assessee may kindly be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case unforeseen circumstances would arise in future.

The Ld. DR raised no objection, if the appeal of the Assessee is allowed to be dismissed as withdrawn.

Having heard the parties and perused the application for withdrawal of the appeal and Form-3 (Copy already on record) issued by the Department. Considering the facts and circumstances, the appeal of assessee is liable to be dismissed as withdrawn with liberty as prayed for in accordance of law, hence ordered accordingly.

In the result, instant appeal of the Assessee stands dismissed as withdrawn.

Order Pronounced in open Court on this 22nd day of Dec., 2020.

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

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