What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal against an order for Assessment Year 2013-14. The assessee later sought to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

Shri Bashir Ahmad Rather, Srinagar vs ACIT | ITAT Amritsar 2022

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

Hearing: 24.08.2022Pronounced: 25.08.2022

This appeal has been filed by the assessee against the impugned order dated 01.08.2018 passed by the Ld. Commissioner of Income Tax (Appeals), Jammu, in respect of the Assessment Year 2013-14.

At the outset, the ld. AR of the assessee has requested for withdrawal of the appeal vide application dated 03.03.2022 stating therein that the assessee has settled the dispute relating to the tax arrears for the Bashir Ahmad Rather v. ACIT assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

The Ld. DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 25.08.2022 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr/PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T

SHRI BASHIR AHMAD RATHER,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-3, SRINAGAR

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