What did the Tribunal hold?

The tribunal allowed the assessee's application for withdrawal of the appeal. This was based on the assessee availing the Vivad Se Vishwas scheme and receiving a certificate, to which the revenue did not object.

The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee filed a declaration under the Vivad Se Vishwas Act, 2020, and received a certificate from the designated authority.

What were the issues?

Whether an appeal can be withdrawn when the assessee has opted for the Vivad Se Vishwas scheme and obtained a certificate.

The Tiara Co-Operative… 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), Palampur dt. 21.12.2018.

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

Application for Withdrawal of Appeal No. ITA 244/CHANDI/2019 AY: 2013-2014 Fixed for Dated 16-12-2020 in terms of VsV Scheme under Direct Tax Vivad Se Vishwas Act, 2020 by preponing the Dated of hearing of Appeal.

Sir Applicant/Appellant/Assessee respectfully submits as under: -

1. 1. That the above Referred Appeal i s pending adjudication before Hon'ble ITAT, Chandigarh Bench (SMC) and the same is fixed for Dated 16-12-2020.

2. That the Appellant has filed declaration under Section 4 of the Act in Form -1 & 2 in terms of VsV Scheme under Direct Tax Vivad Se Vishwas Act, 2020 in reference to the Appeal above mentioned for the Assessment year 2013-2014 and in this context Certificate No. 725170230171120 Dated 17-11-2020 in Form - 3 has been issued by Designated Authority i.e. PCIT, Shimla for the relevant Assessment year/Financial year.

3. That the Assessee/Appellant desires to withdraw the Appeal No. ITA 244/CHANDI/2019 AY: 2013-2014 in terms of VsV Scheme under Direct Tax Vivad Se Vishwas Act, 2020 so as to enable the Appellant to furnish the proof of withdrawal of Appeal in Form - 4 of the Act within the stipulated period of 15 days from the date of issuance of Certificate No. 725170230171120 Dated 17-11-2020. Copy of Form-3 issued by Designated Authority is annexed herewith for passing consequential order as soon as possible.

I, therefore, request your honour to allow the Application. Sd/- Shri Gagan Guleria

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. 725170230171120, 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 )

THE TIARA CO-OPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,KANGRA vs. ITO, DHARAMASHALA

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