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Income Tax Appellate Tribunal, DELHI BENCH: ‘I-1’, NEW DELHI
Before: SHRI O.P. KANT & MS. SUCHITRA KAMBLE
The instant appeal by the Revenue is directed against the order of the Commissioner of Income-tax (Appeals)-IV, Bengaluru, dated 19.03.2013 pertaining to assessment year 2005-06. We have heard both the parties. At the outset, the Learned Counsel of the assessee submitted that an application filed in prescribed forms under the Direct Tax ‘Vivad Se Vishwas Act, 2020’ (in short ‘the Act’) by the assessee has been accepted and the designated authority has issued the certificate in prescribed form (Form No. 3) in terms of section 5(1) of the Act. He has filed electronically copy of Form No. 1 to 5 of the scheme, which are placed on record. The Form No. 1 consists declaration in respect of the present appeal of the Revenue also. The certificate in prescribed form No. 3 issued by the designated authority in the case of the assessee also refers to the present appeal and tax amount to be paid by the
The section 4(2) of the Act has provided that wherever certificate under section 5(1) has been issued by the designated authority, any appeal pending before the Income Tax Appellate Tribunal or Commissioner (appeals) in respect of the disputed income shall be deemed to have been withdrawn from the date on which the certificate has been issued by the designated authority. The relevant part of the aforesaid section is reproduced as under: “4. (1) The declaration referred to in section 3 shall be filed by the declarant before the designated authority in such form and verified in such manner as may be prescribed. (2) Upon the filing the declaration, any appeal pending before the Income Tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub- section (7) of section 5 is issued by the designated authority.
Under the Rule 4 of the scheme, the form No. 3 has been prescribed for the certificate under section 5(1) of the Act. The said rule for of the Vivad Se Vishwas Rules, 2020 is reproduced as under:
“Form of Certificate by designated authority.
4. The designated authority shall grant a certificate electronically referred to in sub-section (1) of Section 5 in Form 3.”
In view of the above, it is evident that once the form No. 3 has been issued to the assessee by the designated authority, the appeals filed by the Revenue or the assessee in respect of the disputed income are deemed to be withdrawn. Accordingly, the appeal filed by the Revenue has become infructuous and thus same is dismissed. Order pronounced in the open court on 4th December, 2020.