What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals. The appeals were dismissed as withdrawn with liberty to the assessee to seek restoration if issues arise with the Vivad Se Vishwas Scheme certificate.

The assessee sought to withdraw appeals filed against the CIT(A) orders for AY 2014-15 and 2015-16. The reason for withdrawal was the assessee's decision to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee should be allowed to withdraw appeals to pursue settlement under the Vivad Se Vishwas Scheme.

Shanti Devi Baheti vs I.T.O., Ward-37(4) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, ‘B(SMC

Before: Shri P.M. Jagtap, Vice-

These appeals filed by the assessee are directed against the orders of ld. Commissioner of Income Tax (Appeals)-11, Kolkata both dated 27.06.2019.

In these cases, the assessee has moved an application dated 23.03.2021 seeking withdrawal of these appeals on the ground that she has decided to settle the dispute involved in the said appeals under the Direct Tax Vivad Se Vishwas Act, 2020 and has duly filed the declarations in Form No. 1 and Form No. 2 but the Designated Authority has not issued the certificate in Form No. 3 as per Section 5(1) of the Scheme so far determining the tax payable by the assessee under the same Scheme. & 1760/KOL/2019 Assessment Years: 2014-2015 & 2015-2016 Shanti Devi Baheti

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, I permit the assessee to withdraw these appeals and dismiss the appeals with the liberty to the assessee that in case, there is any problem in issuance of the certificate in Form No. 3 by the Designated Authority or any other such situation making the assessee not eligible to opt for the Vivad Se Vishwas Scheme, 2020, the assessee will have the liberty to approach this Tribunal with a request for restoration of these appeals.

In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open Court on April 16, 2021.

SHANTI DEVI BAHETI,KOLKATA vs. I.T.O.,WARD-37(4), KOLKATA

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What were the facts?

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