What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal as the assessee had opted for the Vivad se Vishwas Scheme and the department did not object.

The assessee filed an appeal against an order of the CIT(A). During the pendency of the appeal, the assessee opted for the 'Vivad se Vishwas Scheme' and received Form 3 from the Income Tax Department.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for the Vivad se Vishwas Scheme.

Shri Gaurav Singh, Ludhiana vs ACIT | ITAT Chandigarh 2020

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT:

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-5, Ludhiana dt. 04/09/2019.

The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:

Sub: Request for withdrawal of appeal as filed vide AY 2011-2012 (Fixed for 17.12.2020).

With regard to the captioned subject, it is very humbly submitted that for A.Y. 2011-2012, the Appellant has opted for "Vivad se Vishwas Scheme", 2020 and had filed Form 1 & 2 with Worthy PCIT, Ludhiana on 29.09.2020. The Worthy PCIT(Central), Ludhiana has also issued Form 3 dated 23.10.2020, as per copy enclosed and now the Appellant is required to file Form 4 along with the evidence of withdrawal of appeal.

Thus, in view of the above, it is very humbly requested to kindly allow the appellant to withdraw the appeal as filed with Hon'ble ITAT.

Thanking you, Yours faithfully, Sd/- Authorized Signatory

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 and the Income Tax Department has since issued Form 3 bearing Certificate No. 670623350231020, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

In view of the above the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. 6.

(Order pronounced in the open Court on 17/12/2020)

SHRI GAURAV SINGH,LUDHIANA vs. ACIT, CC-III, LUDHIANA

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