What did the Tribunal hold?

The Tribunal noted the assessee's submission to withdraw the appeal under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee decided to avail the Vivad Se Vishwas Scheme and filed the necessary declaration. The Revenue had no objection to the withdrawal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Komalben S. Parikh, Bhavnagar vs ITO | ITAT Ahmedabad 2022

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Respondent: Shri V.K. Singh, Sr. D.R

Date of hearing : 11 -04-2022 Date of pronouncement : 29-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:-

This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-6, Ahmedabad in Appeal no. CIT(A)-6/174/2016-17 vide order dated 20/03/2018 passed for the assessment year 2015-16.

2. The assessee has filed written submission to withdraw the appeal on the ground that with the introduction of Vivad Se Vishwas Scheme, the appellant has decided to avail the Scheme with respect to the said appeal and Page No. 2 Komalben S. Parikh vs. ITO filed declaration and undertaking in Form 3 under the Scheme. The said declaration and undertaking were accepted by the Department. When the matter was called for hearing, the assessee submitted that he wants to resolve the issue with the department by availing benefit under Vivad Se Vishwas Scheme, and therefore the appeal of the Assessee is required to be withdrawn in terms of scheme.

The Ld. Departmental Representative of the Revenue had no objection if the appeal of the Assessee is treated to be withdrawn in terms of the Scheme opted by the assessee.

In the light of the above submission made by the assessee, we find no reason to keep the appeal pending of the Assessee before the Tribunal. Accordingly, the appeal of the Assessee stands dismissed. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reason, then the assessee will be at liberty to seek restoration of original appeal for adjudication before the ITAT in accordance with law.

In the result, the appeal of the Assessee is dismissed under VSV Scheme.

KOMALBEN S. PARIKH,BHAVNAGAR vs. ITO, WARD-1(1), BHAVNAGAR

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