What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The decision was based on the assessee's compliance with the Vivad Se Vishwas Scheme, despite the final certificate not yet being issued.

The assessee sought to withdraw their appeal before the ITAT, having opted for the Vivad Se Vishwas Scheme to resolve tax disputes. The assessee had filed the necessary declarations under the scheme.

What were the issues?

Whether an appeal can be dismissed as withdrawn when the assessee has opted for and complied with the Vivad Se Vishwas Scheme.

Hariram Garg & Ors (HUF) vs DCIT | 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)-20, Kolkata dated 20.02.2019 passed for the Assessment Year 2014-15.

In this case, the ld. Authorized Representative of the assessee-HUF has moved an application 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 the assessee has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme. For buttressing this plea, the assessee has filed copies of Declaration in Form Nos. 1, 2, & 4 under the Vivad Se Vishwas Act, 1

Assessment Year : 2014-2015 Hariram Garg & Others (HUF)

2020 as well as Form No. 3 issued by the Competent Authority and Form No. 5 which 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 D.R. has raised no objection if the instant appeal is dismissed as withdrawn by the assessee.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 ld. Authorized Representative of the assessee-HUF 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 08, 2022.

HARIRAM GARG & ORS (HUF),KOLKATA vs. D.C.I.T.-CC-2(4), KOLKATA

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