What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn, acknowledging the assessee's compliance with the Vivad Se Vishwas Scheme.

The assessee sought to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme to resolve the dispute with the Revenue. The necessary declarations under the scheme had been filed, though the final certificate was pending.

What were the issues?

Whether the appeal should be dismissed as withdrawn based on the assessee's participation in the Vivad Se Vishwas Scheme.

Ram Prakash Dalmia vs ACIT | ITAT Kolkata 2022

Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar

Per Rajpal Yadav, Vice-President (KZ):- This appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)-10, Kolkata dated 19.09.2018 passed for the Assessment Year 2014-15.

In this case, the assessee-appellant has moved an application dated 05.08.2022 seeking the permission of the Bench to withdraw this appeal subject to issue of Form No. 5 by the Designated Authority under the Vivad Se Vishwas Act, 2020 and pleaded that he has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme. For buttressing this plea, the assessee-appellant has filed copies of Declaration in Form Nos. 1, 2, & 3 under the Vivad Se Vishwas Act, 2020 and Form No. 5 which 1

Assessment Year : 2014-2015 Ram Prakash Dalmia is pending for issuing by the Designated Authority under the Vivad Se Vishwas Act, 2020, which are being placed on record.

Ld. D.R. has raised no objection if the instant appeal is dismissed as withdrawn by the assessee.

We have perused the relevant material placed before us. We find that the assessee has opted for Vivad Se Vishwas Scheme, 2020 to resolve the dispute with the Revenue. The Designated Authority has not yet issued the certificate in Form No. 5 for full and final settlement of tax arrear under Section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020), The Direct Tax Vidad Se Vishwas Rules, 2020 accepting the assessee’s declaration under the said Scheme.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the assessee-appellant is granted and the appeal of the assessee is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on September 20, 2022.

RAM PRAKASH DALMIA,KOLKATA vs. ACIT, CIRCLE - 36(1), KOLKATA

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