What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee's successful enrollment in the Vivad Se Vishwas Scheme.

The assessee filed an appeal before the ITAT against an order of the CIT(A). Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, and received a certificate from the Revenue.

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Whether an appeal pending before the ITAT can be withdrawn by the assessee upon opting for the Vivad Se Vishwas Scheme.

Anil Kumar S Goyal, Thane vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE & SHRI N.K. PRADHAN, HONBLE

For Appellant: Ms. Shreya Doshi

For Respondent: Shri Brajendra Kumar

Hearing: 07.01.2021Pronounced: 07.01.2021

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)–1, Thane [hereinafter in short “Ld.CIT(A)”] dated 06.06.2019 for the A.Y. 2007-08.

Assessee through its Authorized Representative filed letter dated 05.01.2021 and submitted as under: -

(A.Y: 2007-08) Anil Kumar S. Goyal “The hearing of the abovementioned case has been fixed on 07.01.2021. I would like to bring to your notice the following request in relation to the same I had filed an appeal before the Honourable ITAT on 01-07-2019 against the order of CIT(A) passed on 06-06-2019. Since my appeal was filed before 31-01-2020, I was eligible to opt for Direct Tax Vivad Se Vishwas Act, 2020. I have opted for the Vivad Se Vishwas Scheme by filing Form 1 & 2 on income tax e-filing website on 10-12-2020. The Learned Commissioner Of Income Tax has issued Certificate u/s 5(1) of Direct Tax Vivad Se Vishwas Act, 2020 i.e. Form 3 on 22-12-2020 and directed us to make payments (Enclosed Form 3). Therefore, I request you to allow me to withdraw the appeal pending before your honours in view of the Direct Tax Vivad Se Vishwas Act, 2020. Similar appeal for the AY 2005-06 (ITA 4475/M/2019) is fixed on 20.01.2021 and I have opted for the VSV scheme and the Learned CIT has issued a certificate i.e. Form 3 on 17-12-2020. So, I also request your goodself to allow me to withdraw the appeal for AY 2005-06.”

On a perusal of the above letter of the assessee and the enclosed copy 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, the appeal is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed as withdrawn.

ANIL KUMAR S GOYAL,THANE vs. ITO 1 (1), THANE

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