What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the assessee had opted for the Vivad Se Vishwas Scheme. However, since Form No. 5 was not produced, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A) order for AY 2014-15. At the time of hearing, the assessee's counsel stated that the assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn and dismissed as withdrawn when the assessee has opted for the Vivad Se Vishwas Scheme but has not produced the required Form No. 5.

Baldev Singh Rawat, Haridwar vs ITO | ITAT Dehradun 2022

Income Tax Appellate Tribunal, [ DELHI BENCH : “DEHRADUN SMC” NEW DELHI ]

Before: DR. B. R. R. KUMAR & SHRI YOGESH KUMAR US

For Appellant: Shri Piyush Kaushik, Adv

Hearing: 16.12.2022Pronounced: 29.12.2022

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Dehradun [hereinafter referred to CIT (Appeals) dated 20/06/2019 for assessment year 2014-15.

At the time of hearing the ld. Counsel for the assessee submitted that the assessee has opted to settle the dispute involved in the impugned appeal under ‘The Direct Tax Vivad Se Vishwas Scheme, 2020’. It is found that the assessee has not produced Form No. 5. Considering the written submission made by the assessee, we allow the assessee to withdraw the appeal and the appeal filed by the assessee is hereby dismissed as withdrawn.

Since, the assessee has not produced Form No.5 before us. The Revenue is directed to verify the record and liberty is given to the Revenue to approach the Tribunal in case if the Form No. 5 is not issued.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the Open Court on :29.12.2022.

BALDEV SINGH RAWAT,HARIDWAR vs. ITO, WARD-1(3)(1), HARIDWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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