What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. However, it was stipulated that the appeal would be restored if the assessee's application under the 'Vivad Se Vishwas Scheme' is not approved by the authorities.

The assessee filed an appeal before the ITAT for Assessment Year 2014-15. The assessee informed the Tribunal that they have availed the 'Vivad Se Vishwas Scheme' and requested for an adjournment or protection for the appeal to be restored if their scheme application is rejected.

What were the issues?

Whether the appeal should be dismissed as withdrawn, with a condition for restoration, given the assessee's participation in the Vivad Se Vishwas Scheme.

Ravi Kumar Ranjan, Katihar vs ITO | s.250(6) | ITAT Patna 2020

Income Tax Appellate Tribunal, PATNA ‘VIRTUAL COURT’ AT KOLKATA

Before: SHRI J. SUDHAKAR REDDY, HON’BLE & SHRI S.S. GODARA HON’BLE]

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)- Bhagalpur, [hereinafter the “CIT(A)”], passed u/s. 250(6) of the Income Tax Act, 1961 (the ‘Act’), dated 03.05.2019 for the Assessment Year 2014-15.

The ld. Counsel for the assessee submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed an application in this regard. He wanted an adjournment or in the alternative pleaded for protection that, if its application under the scheme is rejected by the authorities, the appeal may be restored. He submitted that if such an assurance is recorded in the order, he would withdraw this appeal before the Tribunal. The ld. DR had no objection.

After hearing rival contentions, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the I.T A No.184/Pat/2019 Ravi Kumar Ranjan A.Y.: 2014-15 application filed by the assessee for resolution of the dispute under “Vivad Se Vishwas Scheme”.

In the result, appeal of the assessee is dismissed as withdrawn. 4.

Order Pronounced in the Open Court on 30.09.2020. Sd/- Sd/- (J. Sudhakar Reddy) (S.S. Godara) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30/09/2020 SB, Sr. PS Copy of order forwarded to: 1. Ravi Kumar Ranjan, Vijay Nagar, Vijay Pokhar, Industrial Area, Katihar-854105

2. ITO, Ward-Katihar

3. The CIT(A)

The CIT

RAVI KUMAR RANJAN,KATIHAR vs. ITO, WARD, KATIHAR

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What were the issues?

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