Facts of the Case

The assessee filed an appeal before the Income Tax Appellate Tribunal, Allahabad Bench, challenging the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2009-10. During the pendency of the appeal, the assessee opted for settlement of the tax dispute under the Direct Tax Vivad se Vishwas Scheme, 2020. An application dated 26.07.2021 was filed seeking withdrawal of the appeal, supported by Form No. 3 issued by the designated authority under the Scheme.

Issues Involved

Whether an appeal pending before the Tribunal should be dismissed as withdrawn when the assessee has opted for dispute settlement under the Direct Tax Vivad se Vishwas Scheme, 2020 and Form No. 3 has been issued.

Petitioner’s Arguments (Assessee)

The assessee submitted that he had already opted for settlement of the dispute under the Vivad se Vishwas Scheme, 2020 and therefore did not wish to pursue the appeal further. It was requested that the appeal be permitted to be withdrawn in view of the issuance of Form No. 3 by the competent authority.

Respondent’s Arguments (Department)

The Departmental Representative raised no objection to the withdrawal of the appeal and agreed that the appeal may be dismissed as withdrawn in light of the assessee’s participation in the Scheme.

 Court Order / Findings

circumstances, the request for withdrawal of the appeal was accepted. Accordingly, the appeal was dismissed as withdrawn.

Important Clarification

Opting for the Direct Tax Vivad se Vishwas Scheme, 2020 and obtaining Form No. 3 signifies the assessee’s intention to settle the dispute, thereby rendering the continuation of appellate proceedings unnecessary. The Tribunal will ordinarily allow withdrawal of such appeals.

Link to download the order –

https://itat.gov.in/public/files/upload/1627630831-56ALLD2020.pdf

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.