What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme and received a certificate under the scheme. The revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT against an order of the CIT(A) for AY 2009-10. The assessee subsequently filed a withdrawal application stating they had opted for the Vivad Se Vishwas Scheme.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Agp Engineering Private Limited… vs ITO | ITAT Raipur 2020

Income Tax Appellate Tribunal, “RAIPUR” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY, JM

For Respondent: Shri Gitesh Kumar

Hearing: 23.12.2020Pronounced: 23.12.2020

आदेश / ORDER

This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals)-II, Raipur, Chattishgarh on 22.01.2018 in relation to the assessment year 2009-10.

Before us, the assessee has filed a letter dated 01.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“The appellant had filed the above referred appeal before the Hon’ble Bench. The appellant has opted for Vivad Se Vishwas Scheme and consequently has received the Certificate in Form 3 u/s 5(1) of the VSV Act, 2020 from PR. CIT-1, Raipur (which is enclosed herewith). In view of the above, the appellant is hereby withdrawing its above referred appeal.”

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. As such, the assessee is permitted to withdraw the appeal.

In the result, the appeal is dismissed as ‘withdrawn’.

Order pronounced in the open Court on 23rd December, 2020.

AGP ENGINEERING PRIVATE LIMITED,DURG vs. INCOME TAX OFFICER, WARD - 1(1), BHILAI

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