What did the Tribunal hold?

The Tribunal noted the assessee's request to withdraw the appeal due to participation in the Vivaad Se Vishwas Scheme. The Revenue representative had no objection to the withdrawal.

The assessee filed an appeal against an assessment order. Subsequently, the assessee sought to withdraw the appeal as they had opted for the Direct Tax Vivaad Se Vishwas Scheme.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT due to opting for the Direct Tax Vivaad Se Vishwas Scheme.

M/S. Ceratune Ceramics… vs ITO | ITAT Rajkot 2023

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Smt. Annapura Gupta & Shri T.R. Senthil Kumar

Ceratune Ceramic, The ITO, Vagadiya Road, Ward-5, Surendranagar B/h. Orient Ceramic, Vs Nr. Snowcera, Thangad, (Respondent) Surendranagar PAN No: AAKCF5402E (Appellant) Assessee Represented: Withdrawal Application Revenue Represented: Shri B.D. Gupta, Sr.D.R. Date of hearing : 13-06-2023 Date of pronouncement : 14-06-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the Appellate order dated 23.08.2019 passed by the Commissioner of Income Tax (Appeals)-7, Ahmedabad arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2016-17.

Page No 2 Ceratune Ceramics Vs. ITO

The assessee has placed on record vide its letter dated 10-06- 2023, withdrawal of the above appeal as the assessee has gone under the Direct Tax Vivaad Se Vishwas Scheme and produced before us Form No. 3 dated 27-08-2021 requesting as follows: “1. In connection with the subject mentioned above the appellant hereby carves liberty to withdraw appeal filed by him as stated in the reference number hereinabove in view of the declaration filed by the assessee under the Direct Tax Vivaad Se Vishwas Scheme pertaining to quantum appeal. Appellant has filed necessary form 1 and 2 and certificate in form 3 has been duly issued by the PCIT. 2. Now the Assessee needs to withdraw this appeal having acknowledgment no. ITA 241/RJT/2019 and furnish the proof of such withdrawal before the PCIT.

Kindly find the above in order and take the same on records and withdraw the Appeal.” 3. The Ld. D.R. has no objection for the above withdrawal of the appeal.

Recording the same, the appeal filed by the Assessee is hereby dismissed as withdrawn.

Order pronounced in the open court on 14-06-2023 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 14/06/2023 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad Page No 3 Ceratune Ceramics Vs. ITO

M/S. CERATUNE CERAMICS,SURENDRANAGAR vs. THE ITO, WARD-5 , SURENDRANAGAR

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