What did the Tribunal hold?

The Tribunal found no reason to keep the appeal pending as the assessee opted for the Vivad Se Vishwas Scheme. The appeal was dismissed, with liberty to seek restoration if the scheme benefits could not be availed for bonafide reasons.

The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee decided to avail the Vivad Se Vishwas Scheme and filed a declaration under the scheme. The department accepted the declaration.

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.

Shri Bhaghubhai Patel, Sabarkantha vs DCIT | ITAT Ahmedabad 2022

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Respondent: Shri S.S. Shukla, Sr. D.R

Date of hearing : 01-02-2022 Date of pronouncement : 21-02-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:-

The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax(Appeals)-2, Ahmedabad dated 30/08/2018, relevant to the Assessment Year 2015-2016.

2. The assessee has filed written submission to withdraw the appeal on the ground that with the introduction of Vivad Se Vishwas Scheme, the Page No. 2 Shri Bhaghubhai Patel vs. DCIT appellant has decided to avail the Scheme with respect to the said appeal and filed declaration and undertaking in Form 5 under the Scheme on 18.09.2021. 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by availing benefit under Vivad Se Vishwas Scheme, and therefore the appeal of the Assessee is required to be withdrawn in terms of scheme.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 Departmental Representative of the Revenue had no objection if the appeal of the Assessee is treated to be withdrawn in terms of the Scheme opted by the assessee.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.

SHRI BHAGHUBHAI PATEL,SABARKANTHA vs. DCIT, SK CIRCLE, HIMATNAGAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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