What did the Tribunal hold?

The Tribunal noted the assessee's application to withdraw the appeal due to resolution under the Vivad Se Viswas Scheme. The Tribunal found no reason to keep the appeal pending and dismissed it as withdrawn.

The assessee filed an appeal against the CIT(A) order for AY 2014-15. The assessee later applied to withdraw the appeal, stating the dispute was resolved under the Vivad Se Viswas Scheme.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn because the dispute was settled under the Vivad Se Viswas Scheme.

Arya Construction, Uttar Dinajpur vs ACIT | ITAT Kolkata 2022

Income Tax Appellate Tribunal, ‘A’ BENCH, KOLKATA

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

Per Bench:- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), Jalpaiguri dated 18.01.2019 passed for the assessment year 2014-15.

Ld. Authorized Representative of the assessee-company Shri N.C. Mondal, FCA has filed an application dated 07.07.2022 pleading therein that the assessee has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme and intend to withdraw the appeal. For buttressing this plea, the assessee has filed a copy of Declaration in Form No. 5 which is being placed on record. Since the Department has issued

Assessment Year : 2014-2015 Arya Construction Form No. 5, which is the ultimate declaration for the resolution of the dispute with the assessee, therefore, there is no ideal to keep this appeal pending. Accordingly, we dismiss this appeal of the assessee as withdrawn on the ground that dispute has been resolved under Vivad Se Viswas Scheme.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on July 7th, 2022.

ARYA CONSTRUCTION,UTTAR DINAJPUR vs. ACIT, CIRCLE-2(2), JALPAIGURI, JALPAIGURI

What did the Tribunal hold?

What were the facts?

What were the issues?

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