What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn. This dismissal is subject to restoration if the assessee fails to avail the settlement under the 'Vivad Se Vishwas Scheme' for technical reasons.

The assessee filed an appeal against an order passed under section 143(3) of the Income Tax Act. The assessee informed the tribunal that they are availing settlement under the 'Vivad Se Vishwas Scheme'.

What were the issues?

The primary issue was the pendency of the appeal in light of the assessee opting for the Vivad Se Vishwas Scheme.

Akash Kumar, Aurangabad vs ITO | ITAT Patna 2020

Income Tax Appellate Tribunal, PATNA BENCH “E” COURT AT KOLKATA

Before: Shri S.S.Godara & Dr.A.L. Saini

आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2015-16 arises against the Commissioner of Income Tax (Appeals)-1 Patna’s order dated 31.08.2018 passed in case No.ITBA/APL/S/250/2018-19/1011884935(1) involving proceedings 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

Learned Counsel submitted at the outset that the assessee is availing settlement under the “Vivad Se Vishwas Scheme”. It has also filed an application dated Akash Kumar Vs. ITO Wd.3(3) Aurangabad Page 2 07.09.2020 to this effect. Learned departmental representative does not raise any objection.

After hearing foregoing rival submissions, we dismiss the instant appeal as withdrawn with a rider that the same shall be restored in case the assessee fails to avail its settlement under the “Vivad Se Vishwas Scheme” for technical reasons.

AKASH KUMAR,AURANGABAD vs. ITO, WARD-3(3), AURANGABAD

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What were the issues?

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