What did the Tribunal hold?

The assessee sought permission to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme.

What were the issues?

Whether the assessee can withdraw the appeal after opting for the Vivad Se Vishwas Scheme to settle tax disputes.

Sh. Dinesh Kumar Bansal, Samana vs ITO | ITAT Chandigarh 2020

आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ “ए” , च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) �ी एन.के.सैनी, उपा�य� एवं �ी संजय गग�, �या�यक सद�य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2015-16 Shri Dinesh Kumar Bansal The ITO बनाम #279/12, Sekhon Colony Ward, Samana Samana �थायी लेखा सं./PAN NO: ADBPB3807A अपीलाथ�/Appellant ��यथ�/Respondent �नधा�रती क� ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज�व क� ओर से/ Revenue by : Shri Arvind Sudarshan (JCIT DR) सुनवाई क� तार�ख/Date of Hearing : 25/08/2020 उदघोषणा क� तार�ख/Date of Pronouncement : 25/08/2020 आदेश/Order PER N.K. SAINI, VICE PRESIDENT

This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Patiala dt. 26/07/2018.

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

In the matter of 2015-16 fixed for hearing on the 25th of August, 2020. Respectfully showeth as under: The abovementioned appeal is pending for adjudication before the Hon'ble Bench. The assessee has moved an application under “The Direct Tax Vivad Se Vishwas” Scheme which has recently been announced by the Government and settle the tax dispute. The Income Tax Department has since issued Form 3 and as such, the assessee may be given permission to withdraw the appeal bearing ITA 1198/Chandi/2018. Sd/- (Tejmohan Singh) Advocate For: Sh. Dinesh Kumar Bansal, Samana

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 issued Form 3 bearing Certificate No. 461612310130820, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.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. Sr. 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 25/08/2020)

SH. DINESH KUMAR BANSAL,SAMANA vs. ITO, WARD, SAMANA

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