What did the Tribunal hold?

The Tribunal noted that the assessee had resolved the dispute under the Vivad Se Viswas Scheme and provided a declaration in Form No. 5. Therefore, there was no purpose in keeping the appeal pending.

The assessee filed an appeal against an order of the CIT(A) for AY 2013-14. The assessee later submitted an application stating that the dispute had been resolved with the Revenue under the Vivad Se Viswas Scheme.

What were the issues?

Whether the appeal should be dismissed as the dispute has been settled under the Vivad Se Viswas Scheme.

Shri Jiban Paul, Sonitpur vs ITO | ITAT Guwahati 2022

Income Tax Appellate Tribunal, ‘GUWAHATI’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Dr. Manish Borad

Per Dr. Manish Borad, Accountant Member- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), Guwahati-1, Guwahati dated 17.09.2018 passed for the assessment year 2013-14.

In this case, the assessee has moved an application dated 12th August, 2022 stating therein that he has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme. For buttressing this plea, the assessee has filed a copy of Declaration in Form No. 5 which is being placed on record. Since the Department has issued Form No. 5, which is the ultimate declaration for the resolution of the dispute with the assessee, therefore, there is no ideal to keep this appeal pending. Assessment Year : 2013-2014 Shri Jiban Paul Accordingly, we dismiss this appeal of the assessee on the ground that dispute has been resolved under Vivad Se Viswas Scheme.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on September 08, 2022.

SHRI JIBAN PAUL,SONITPUR vs. INCOME TAX OFFICER, WARD-1, TEZPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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