What did the Tribunal hold?

The Tribunal allowed the assessee's application to withdraw the appeals. The Revenue did not object to the withdrawal, and the appeals were dismissed as withdrawn.

The assessee filed four appeals before the ITAT. During the pendency of these appeals, the assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020, and received a certificate under the scheme. Consequently, the assessee sought to withdraw the appeals.

What were the issues?

Whether the assessee can withdraw appeals filed before the ITAT after opting for the Vivad Se Vishwas scheme.

Smt. Aarti Verma, Manimajra vs ITO | ITAT Chandigarh 2020

आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ “बी” , च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, 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./ to 1192/Chd/2019 �नधा�रण वष� / Assessment Year : 2011-12 Smt. Aarti Verma ITO, W-1(3) बनाम C/o Vineet Thakral, Advocate, H.No. Sector-17 1491, Sector-4, Panchkula, Haryana Chandigarh �थायी लेखा सं./PAN NO: ADYPV5033B अपीलाथ�/Appellant ��यथ�/Respondent �नधा�रती क� ओर से/Assessee by : Shri Vineet Thakral, Advocate राज�व क� ओर से/ Revenue by : Shri Arvind Sudarshan, JCIT (Sr. DR) सुनवाई क� तार�ख/Date of Hearing : 08/06/2020 उदघोषणा क� तार�ख/Date of Pronouncement : 08/06/2020 आदेश/Order PER N.K. SAINI, VICE PRESIDENT All the above appeals are filed by the Assessee against the separate orders of the Ld. CIT(A)-1, Chandigarh dt. 28/06/2019 in & 1192/Chd/2019 and 06/06/2019 in ITA No. 1190 & 1191/Chd/2019.

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

Misc. application for withdrawal of appeals No. ITA 1189/CHANDI/2019 to 1192/CHANDI/2019 (Total 4 appeals) listed for hearing on 08.06.2020 RESPECTFULLY SHOWETH:

1. 1. That the appellant has filed above mentioned 4 appeals (appeal no. ITA 1189/CHANDI/2019 to 1192/CHANDI/2019) before this Hon'ble Bench against the orders passed by Commissioner of Income Tax (Appeals)-l, Chandigarh.

2. The said appeals were listed for hearing on 18.3.2020 and were adjourned due to outbreak of Novel coronavirus. Now, the appeals are fixed for hearing on 08.06.2020 (Monday).

3. That in the meanwhile, the central government has introduced Amnesty Scheme i.e. The Direct Tax Vivad Se Vishwas Act, 2020. In terms of the said scheme, the assessee appellant has also filed declaration in form -1 vide application dated 21.03.2020.

4. That the declaration filed by the assessee has been accepted by the designated authority and in this regard certificate dated 11.05.2020 bearing No 337036520110520 has been issued. The copy of the said certificate is annexed herewith as annexure A-l.

5. That in terms of the provisions of the scheme, the assessee- appellant is withdrawing all above said four appeals.

It is, therefore, prayed that the present application may be allowed and the assessee may be allowed to withdraw the all four appeals. Thanking you, Yours faithfully, Sd/- Aarti Verma 3. During the course of hearing the Ld. Counsel for the Assessee submitted that the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form No. 3, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore all the above appeals of the assessee may be allowed to be withdrawn.

The Ld. Sr. DR did not object if appeals of the assessee are dismissed as withdrawn.

In view of the above the appeals of the assessee are dismissed as withdrawn.

In the result, appeals of the assessee are dismissed.

(Order pronounced in the open Court on 08/06/2020)

SMT. AARTI VERMA,MANIMAJRA vs. ITO, W-1(3), CHANDIGARH

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