What did the Tribunal hold?

The Tribunal noted the assessee's participation in the Vivad Se Vishwas scheme and allowed the withdrawal of the appeal. The assessee retains the liberty to recall the order if the scheme proposal is not accepted.

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Vivad Se Vishwas scheme and requested withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas scheme.

Anirudh Dhanuka vs ITO | ITAT Kolkata 2022

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

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

07.09.2022 Date of Hearing / सुनवाई क& 'त(थ Date of Pronouncement / 19.09.2022 आदेश उ*घोषणा क& 'त(थ For the Appellant / Shri Sohanlal Kochar, A.R 'नधा/0रती क& ओर से For the Respondent / Smt. Ranu Biswas, Addl. CITDR राज�व क& ओर से ORDER/ आदेश Per Shri Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax(Appeals)-10, Kolkata [hereinafter referred to as ‘CIT(A)’] dated 28.06.2018 for the assessment year 2014-15.

On the perusal of application filed by the assessee dated 04.08.2022, we note that the assessee has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter “the Scheme”) and uploaded Form No. 1, 2 & 4 and already received Form No. 3 from the competent authority and is awaiting Form No. 5 and therefore requested the Bench to allow the withdrawal of the appeal.

Anirudh Dhanuka 3. In case if the competent authority under the scheme does not accept the proposal moved by the assessee for settlement under the scheme then, it is at liberty to move an application for recalling the order dismissing the appeal as withdrawn.

In the result, the appeal of the assessee is treated as dismissed in terms as what is stated supra. Order is pronounced in the open court on 19th September, 2022

ANIRUDH DHANUKA,KOLKATA vs. ITO, WARD - 34(2), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

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