What did the Tribunal hold?

The Tribunal noted that the assessee had paid the tax as determined under the Vivad Se Vishwas Scheme. Therefore, the tax dispute was considered settled, and the appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A) order for AY 2011-12. The assessee subsequently filed an application to withdraw the appeal, having paid the tax liability determined under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the settlement of the tax dispute under the Vivad Se Vishwas Scheme, 2020.

Navneet Singha vs ITO | ITAT Varanasi 2022

Income Tax Appellate Tribunal, CIRCUIT ‘SMC’ BENCH, VARANASI

Before: SHRI.VIJAY PAL RAO

Hearing: 24.03.2022Pronounced: 24.03.2022

SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 14.11.2019 of CIT(A), Varanasi for the assessment year 2011-12. The assessee has filed an application dated 22.03.2022 for withdrawal of the present appeal. The assessee has also filed Form No. 3 and challan for payment of the tax liability as determined under Form No.

3. The learned AR of the assessee has submitted that though the assessee paid the due tax as determined by the designated authority vide challan dated 28.01.2022 however, the Form No. 5 is yet to be issued.

On the other hand, the learned DR has raised no objection if the present appeal of the assessee is dismissed being withdrawn.

I have gone through the Form No. 3 issued by the designated authority on 30th March, 2021, wherein the tax payable under Vivad Se Vishwas Scheme, 2020 is determined at Rs. 65,644/- on or before 30th April, 2021 and Rs. 82,208/- after 30th April, 2021. The assessee has also filed challan dated 28th January, 2022 Sh. Navneet Sinha whereby a sum of Rs. 82,208/- has been paid. Thus, the assessee has paid the due tax as determined by the designated authority while issuing the Form No. 3 which also contains the particulars of the present appeal and therefore, the tax dispute involved in the present appeal stand settled under Vivad Se Vishwas Scheme, 2020. Accordingly, the present appeal of the assessee is dismissed being withdrawn as the dispute is settled under Vivad Se Vishwas Scheme, 2020.

It is clarified that in case the dispute is not finally settled for want of Form No. 5 to be issued by the designated authority, the assessee is at liberty to get the present appeal revived.

In the result, the appeal is dismissed being withdrawn pursuant to the settlement of tax dispute under Vivad Se Vishwas Scheme, 2020. Order pronounced in the open Court after conclusion of hearing on 24.03.2022.

NAVNEET SINGHA,VARANASI vs. ITO, WARD - 3(2), VARANASI

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