What did the Tribunal hold?

The assessee requested withdrawal of the appeal due to availing the Vivad se Vishwas scheme. The Revenue did not object to the withdrawal.

The assessee filed an appeal for Assessment Year 2008-09. Subsequently, the assessee availed the Vivad se Vishwas scheme to settle tax disputes for the relevant year.

What were the issues?

Whether an appeal can be withdrawn by the assessee after availing the Vivad se Vishwas scheme.

Shri Balwant Singh, Yamunanagar vs ITO | 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)-3, Ludhiana dt. 08/02/2019.

The Assessee has furnished an application for withdrawal of this appeal stating therein as under:

Sub.: Request of appeal withdrawal for A.Y. 2008-09 due to availment of Vivad Se Vishwas Scheme.

Hon'ble Sir/Ma'am, In respect to the above cited subject, it is hereby submitted that the assessee, Balwant Singh, is appellant under the Direct Tax Vivad se Vishwas Act, 2020 whose appeal had been filed for A.Y. 2008-09 vide Appeal no. IT-1379/CHANDI- 2019. The assessee availed the scheme for settling the tax disputes pertaining to the relevant year and filed the DTVSV Form 1 and Form 2 on 30.10.2020.

The amount of income assessed for A.Y. 2008-09 was Rs. 5,16,040/- (including additions) and the tax liability was amounting to Rs.83,644/- on the income assessed. The assessee will settle the entire tax dispute by depositing the tax for A.Y. 2008-09 under DTVSV Scheme. A certificate under Section 5(1) of DT Vivad se Vishwas Act, 2020 was issued by designated authority declaring the demand to Rs. 83,644.

Considering the above facts, your goodself is requested to kindly pass the order for withdrawal of appeal by assessee so that the assessee would be able to proceed further and pay off the entire disputed tax to the income tax authorities at the earliest. Thanking you. Sd/- CA Amitoz Singh Kamboj Counsel for the assessee

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. 778182110031220, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.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.

(Order pronounced in the open Court on 16/12/2020 )

SHRI BALWANT SINGH,YAMUNANAGAR vs. ITO, W-2, YAMUNANAGAR

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