What did the Tribunal hold?

The Tribunal noted that the assessee had complied with the Vivad Se Vishwas Scheme and requested withdrawal of the appeal. Accepting this request, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Vivad Se Vishwas Scheme, filed declarations, and received a certificate determining the amount payable. The assessee then requested the withdrawal of the pending appeal.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee upon opting for the Vivad Se Vishwas Scheme and fulfilling its conditions.

S Brijlal Properties Pvt. Ltd. vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLEShri Sanjay J. Sethi

For Respondent: Shri Sanjay J. Sethi

Hearing: 20.01.2021Pronounced: 20.01.2021

O R D E R PER C.N. PRASAD (JM)

This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–14, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 26.04.2019 for the A.Y. 2013-14.

Assessee through its Authorized Representative filed a letter dated 18th January, 2021 and submitted as under: - “The above noted appeal is scheduled for hearing on 20th January, 2021 before the Hon'ble Income Tax Appellate Tribunal, Mumbai.

(A.Y: 2013-14) S. Brijlal Properties Pvt. Ltd., In this regard, we respectfully submit that we have filed declaration in Form 1 and Form 2 under Vivad Se Vishwas Act, 2020 (the Act) and have also received certificate in Form 3 from the designated authority under section 5(1) determining the amount payable under the Act (The copy of this certificate is attached for your honour's perusal). In pursuance of the said certificate, we have paid the requisite dues (copy of the challan is enclosed herewith). As per section 4(2) of the Act, upon filing the declaration, any appeal pending before the Income Tax Appellate Tribunal in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrears shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority. However, Form 4 notified under the Vivad se Vishwas Rules, 2020 explicitly requires the proof of withdrawal of appeal to be attached with the intimation of payment to the designated authority. In view of the above, we pray that the above-mentioned appeal may kindly be allowed to be withdrawn.”

On a perusal of the above letter of the assessee and the enclosed copies of Form-3 it is noticed that assessee has already filed declaration and undertaking in Form-1 under Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration. Assessee requested for withdrawal of the appeal. Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed as withdrawn.

S BRIJLAL PROPERTIES PVT. LTD.,MUMBAI vs. ITO 8 (1) (4), MUMBAI

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