What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. This dismissal is conditional, with the rider that the appeal will be restored if the assessee fails to avail the settlement under the "Vivad Se Vishwas Scheme" for technical reasons.

The assessee's appeal for assessment year 2014-15 was before the ITAT. The assessee informed the tribunal that they were availing settlement under the "Vivad Se Vishwas Scheme" and had filed an application for the same.

What were the issues?

The primary issue was the pendency of the appeal before the tribunal while the assessee sought settlement under a specific scheme.

Jay Anand vs ITO | s.143(3) | 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 2014-15 arises against the Commissioner of Income Tax (Appeals)-Patna’s order dated 25.09.2018 passed in case No.ITBA/APL/250/2018-19/1012575293(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 15.09.2020 to this effect. Learned departmental representative does not raise any objection.

Jay Anand Vs. ITO Wd.1(1) Pat Page 2 3. After hearing foregoing rival submissions, we dismiss the instant appeal as withdrawn with a rider that the same shall be restored in case the assessee fails to avail its settlement under the “Vivad Se Vishwas Scheme” for technical reasons.

JAY ANAND,PATNA vs. ITO, WARD-1(1), PATNA

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