What did the Tribunal hold?

The Tribunal noted that once a matter is settled under the Vivad Se Vishwas Scheme, the related appeal is required to be withdrawn. The Departmental Representative did not oppose the prayer.

The assessee filed an appeal before the ITAT. The assessee subsequently filed a petition seeking withdrawal of the appeal, stating the matter was settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

Whether an appeal can be withdrawn if the underlying dispute has been settled under the Vivad Se Vishwas Scheme.

Punabhai V Chandpara vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI RAJESH KUMAR, AM & SHRI AMARJIT SINGH, JM

Hearing: 11/11/2021Pronounced: 11/11/2021

स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AFTPC3762M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: None Revenue by: Shri Dharmvir (DR) सुनवाई की तारीख / Date of Hearing: 11/11/2021 घोषणा की तारीख /Date of Pronouncement: 11/11/2021 आदेश / O R D E R

PER AMARJIT SINGH, JM:

The assessee has moved petition seeking withdrawal of this appeal and the assessee has also filed Form 3, on the ground that the matter is settled under Vivad Se Vishwas Scheme 2020.

Learned Departmental Representative does not oppose the prayer so made by the assessee. 3. There is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn. 4. In view of the above position, as also bearing in mind entirely of the case, we deem it fit and proper to dismiss the appeal as withdrawn.

A.Y.2012-13 5. In the result, the appeal is dismissed as withdrawn. Pronounced in the open court today on the 11/11/2021

PUNABHAI V CHANDPARA,MUMBAI vs. ITO CIRCLE- 22 (2)(5), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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