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Income Tax Appellate Tribunal, CIRCUIT BENCH, VARANASI
Before: SHRI.VIJAY PAL RAO & SHRI RAMIT KOCHAR
PER VIJAY PAL RAO, JUDICIAL MEMBER These cross appeals are directed against the order dated 9.2.2018 of CIT(A) for the assessment year 2013-14. The assessee has filed Form No. 3 as well as Form No. 5 to show that the tax dispute for the year under consideration and involved in cross appeals has been settled under Vivad Se Vishwas Scheme, 2020. The assessee has also filed an application dated 9.9.2021 for withdrawal of the appeal filed by the assessee and dismissal of the appeal filed by the Department. In order to verify whether the Form No. 3 as well as the Form No. 5 has been issued by the designated authority covers the tax dispute involved in cross appeals or only in the appeal filed by the assessee, the Assessing Officer was directed to file a report in this respect.
ITA No.168/VNS/2018 ITA No. 185/VNS/2018
The learned DR filed a report of the Assessing Officer and submitted that prima facie the dispute in both the appeals (Cross Appeals) has been settled under Vivad Se Vishwas Scheme, 2020.
We have considered the application filed by the assessee as well as report filed by the AO. The Assessing Officer has given the total amount of disputes in the revised report filed today by the learned DR. In the Form No. 3 issued by the designated authority on 28.03.2021, the details of the payment of the tax arrear is provided and the balance amount payable is determined at Rs. 7,79,693/- on or before 30.04.2021 and Rs. 13,43,436/- after 30th April, 2021. This amount is matching with the details given in the report of the AO towards the settlement of tax dispute for the assessment year under consideration. 4. Accordingly, in view of the facts and circumstances of the case, the request of the assessee to withdraw the appeal is accepted and consequently the cross appeal of the Department stand dismissed being withdrawn. Though the learned DR has not disputed the fact that the settlement under Vivad Se Vishwas Scheme, 2020 covers the dispute involved in both the appeals however, in case it is found that the tax dispute for the year under consideration i.e. 2013-14 is not fully settled under Vivad Se Vishwas Scheme, 2020 then the parties have the liberty to get either of the appeal revived. 5. In the result, the cross appeals are dismissed being withdrawn in view of the settlement of tax disputes under Vivad Se Vishwas Scheme, 2020. Order was pronounced in the open court after a conclusion of hearing on 18.04.2022 and the written order is signed on the date given below. Sd/- Sd/- [RAMIT KOCHAR] [VIJAY PAL RAO] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21/04/2022 Varanasi 2
ITA No.168/VNS/2018 ITA No. 185/VNS/2018