What did the Tribunal hold?

The Tribunal treated the appeal as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme. The appeal was dismissed on this basis.

The assessee filed an appeal against the order of the CIT(A) confirming an addition made by the Assessing Officer. During the appeal hearing, the assessee intimated that they had opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Ram Naresh Sikarwar, Ballabgarh vs ITO | ITAT Delhi 2021

(A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals), Faridabad, [“Ld. CIT(A)”, for short], dated 01.11.2017 for Assessment Year 2009-10. Grounds taken in this appeal of Assessee are as under:

“1. On the facts and circumstances of the case and legal provisions the learned Commissioner of Income Tax Appeals Faridabad erred in confirming the addition of Rs. 441300 made by the learned Assessing Officer in the assessment Order. 2.The appellant craves leave to add, amend, delete, and modify any grounds of the appeal before / during the hearing of the appeal and all the above grounds are without prejudice to each other.”

(B) At the time of hearing, we took notice of letter dated 08.03.2021 filed by the appellant. In this letter it has been intimated that the assessee has opted for the Vivad Se Page 1 of 3

ITA No.-2298/Del/2018. Ram Naresh Sikarwar Vishwas Scheme, 2020 (“VSVS”, for short). A copy of Form-3 dated 25/01/2021 issued by Designated Authority under VSVS is also enclosed with this letter. In view of this, the learned Senior Departmental Representative (“Ld. Sr. DR”, for short) submitted before us that this appeal may be treated as withdrawn and may be dismissed on account of the aforesaid VSVS. After due consideration, and in view of the foregoing; we treat this appeal as withdrawn on account of the aforesaid VSVS. Accordingly, this appeal is dismissed.

(B.1) Before we part, we hereby clarify, by way of abundant caution, that if for some reason it is found by Assessee that the disputes under this appeal before us are not fully settled under the aforesaid VSVS, then Assessee will be at liberty to approach ITAT for restoration of this appeal, in accordance with law.

This order was orally pronounced on 2nd September, 2021 in Open Court, in the absence of any representative from assessee’s side, but in the presence of Ld. Sr. DR; after conclusion of the hearing. Now this written order is signed today on 03/09/21.

RAM NARESH SIKARWAR,BALLABGARH vs. ITO, WARD-II(2), FARIDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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