What did the Tribunal hold?

The Tribunal noted that Form No. 3 was issued to the assessee under the Vivad Se Vishwas Act. Consequently, the appeal was allowed to be withdrawn and dismissed.

The assessee filed an appeal against the order of the CIT(Appeals) for assessment year 2016-17. During the hearing, the assessee stated they opted to settle the dispute under the Vivad Se Vishwas Scheme and had filed the necessary forms.

What were the issues?

Whether the assessee's appeal should be withdrawn and dismissed due to opting for settlement under the Vivad Se Vishwas Scheme.

Krishan Kumar Bhalla vs DCIT | ITAT Dehradun 2022

Income Tax Appellate Tribunal, [ DEHRADUN BENCH : DEHRADUN ]

Before: SHRI ANIL CHATURVEDISHRI CHALLA NAGENDRA PRASAD

For Respondent: Shri Sanjay Pandey [CIT] - DR;

Hearing: 26/05/2022

आदेश / O R D E R PER C. N. PRASAD, J. M. :

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-IV, Kanpur [hereinafter referred to CIT (Appeals)] dated 21.06.2018 for assessment year 2016-17. 1

At the time of hearing the assessee submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already filed Form Nos. 1 and 2 under the Scheme. Therefore, the appeal of the assessee may be allowed to be withdrawn.

The ld. DR also agreed with the above contentions.

On careful consideration of the fact it is found that Form No. 3 has been issued to the assessee by the Department under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on : 26/05/2022.

KRISHAN KUMAR BHALLA,DEHRADUN vs. DCIT, CENTRAL CIRCLE, DEHRADUN

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