ANITA PRITHANI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-17, NEW DELHI

Heard and perused the record. An application has been filed, for withdrawal of the appeal by the assessee, in furtherance of settlement arrived under The Direct Tax Vivad Se Vishwas Act, 2020 (The Act of 2020).

On behalf of the appellant, from Form 3 under the Act of 2020 with regard to certificate under sub section (1) of Section 5 of the Act of 2020 and Form 4 regarding intimation of payment under sub section (2) of section 5 of the Act of 2020 have been placed on record and the same have not been refuted on behalf of the revenue.

The sub section (2) of section 4 of the Act of 2020 provides that on issuance of certificate under sub section (1) of section 5 by the designated authority the appeal pending before this tribunal shall be deemed to have been withdrawn from the date on which the said certificate is issued. The same in present case being 01.01.2020, and the intimation of payment being dated 28.04.2021.

In the light of aforesaid, the appeal in hand stands dismissed.

However, subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of The Act of 2020, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application, appropriately as per law.