What did the Tribunal hold?

The Income Tax Appellate Tribunal (ITAT) noted the assessee's withdrawal letter and the submission that the dispute was settled under the Vivad Se Vishwas Scheme. The Tribunal accepted the withdrawal request.

The assessee had filed an appeal before the ITAT. The assessee subsequently opted for settlement of the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee then sought withdrawal of the appeal.

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn if the underlying dispute has been settled under the Vivad Se Vishwas Scheme.

Shri Sunil Kumar vs ITO | ITAT Chennai 2022

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri P. Sajit Kumar (Addl.CIT) – Ld DR

For Respondent: Shri P. Sajit Kumar (Addl.CIT) – Ld DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

The registry placed on record assessee’s letter dated 13.01.2022 wherein it has been submitted that assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, the assessee seeks withdrawal of the appeal. The copies of Form 1 to 4 have been placed on record. The same was not objected to by Ld. DR.

In view of foregoing, the assessee’s appeal stand dismissed as withdrawn. Order pronounced on 25th January, 2022.

(MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा34 /VICE PRESIDENT लेखा सद< / ACCOUNTANT MEMBER चे*ई / Chennai; िदनांक / Dated : 25-01-2022 JPV आदेश की Xितिलिप अ9ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु� (अपील)/CIT(A) 4. आयकर आयु�/CIT 5. िवभागीय �ितिनिध/DR 6. गाड� फाईल/GF

SHRI SUNIL KUMAR,CHENNAI vs. ITO, NCW - 6 (3), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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