What did the Tribunal hold?

The Tribunal noted that the assessee's VSVA application was admitted and all necessary forms confirming withdrawal and discharge of tax liability were filed. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order for AY 2008-2009. The assessee subsequently filed an application under the Direct Tax Vivad se Vishwas Act, 2020 (VSVA).

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

Shri Shri Kishore Kundnani… vs The Assistant Commissioner of… | ITAT Raipur 2022

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D. BATTULL

For Appellant: Shri Veekaas S Sharma

Pronounced: 09/03/2022

ORDER PER JAMLAPPA D. BATTULL, AM; The present appeal filed by the appellant assessee is directed against the order of the Commissioner of Income Tax- Appeal-I, Raipur [for short “CIT(A)”] dt 01/03/2016 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which in turn ascended from the order of Assessing Officer [for short “AO”] dt 10/03/2014 passed u/s 143(3) of the Act, for assessment year [for short “AY”] 2008-2009.

ITAT-Raipur Page 1 of 3

ITA No : 310/BIL/2016 AY :2008-09 2. On this date of hearing, the learned counsel for the assessee [for short “AR”] referring to the application preferred by the assessee vide letter dt 07/03/2022 received by this Tribunal, entreated that, the appellant assessee has filed an application under Direct Tax Vivad se Vishwas Act, 2020 [for short “VSVA”] against the assailed dispute tabulated as under;

Details of Form No 1 Details of Form No 3 Sr Appeal No Date of Acknowledgement Date of Issue Certificate No filing No 1 ITA/310/BIL/2016 25/08/2020 - 25/03/2021 304624740250321

As apparent from the records that, the VSVA application of the appellant is prima-facie admitted by the designated authority under VSVA and the appellant has also filed Form No 4 confirming the withdrawal of connected pending appeal and placed on records the Form No 5 showcasing the discharge of disputed tax liabilities as under;

Details of Form No 4 Details of Form No 5 Sr Appeal No Date of Acknowledgement Date of Issue Certificate No filing No 1 ITA/310/BIL/2016 19/04/2021 342820680190421 01/11/2021 772484411011121

In view of the above, we dismiss the appeal as withdrawn, subject to a rider that, in the unlikely event, if the matter is not being resolved under the Vivad se Vishwas scheme for any reasons, the appellant assessee shall have the liberty to approach & revive the appeal through filing of Miscellaneous Application [for short “MA”] within the applicable time limit under the provisions of the Act for the restoration.

Resultantly, the appeal of the appellant is dismissed as withdrawn. 5.

ITAT-Raipur Page 2 of 3

SHRI SHRI KISHORE KUNDNANI,RAIPUR (CG) vs. THE ASSISTANT COMMISSIONER OF IMCOME TAX, RAIPUR (CG)

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