Assessee withdraws appeal & opts for tax dispute resolution under Vivad Se Vishwas Scheme

The appeal filed by the assessee against the order of the Ld.CIT(A) was withdrawn during a virtual hearing as the assessee opted to resolve the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. The necessary declarations were submitted, and the Designated Authority issued the compliance certificate. The Tribunal allowed the withdrawal of the appeal, and it was dismissed in accordance with the Scheme's provisions. The judgment was delivered by the Vice President of the Appellate Tribunal ITAT Pune on December 4, 2020.

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Issues:
Withdrawal of appeal under Direct Tax Vivad Se Vishwas Scheme, 2020.

Analysis:
The appeal before the Appellate Tribunal was filed by the assessee against the order of the Ld.CIT(A), Pune-5, Pune, dated 15.04.2019. During the virtual hearing, the assessee's counsel requested the withdrawal of the appeal as the assessee had chosen to resolve the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. The counsel confirmed that the necessary declarations in Form No.1 and Form No.2 had been submitted, and the Designated Authority had issued the certificate in Form No.3, indicating compliance with the Scheme's requirements.

The Direct Tax Vivad Se Vishwas Act, 2020 introduced a Dispute Resolution Scheme applicable to appeals/petitions pending before any Appellate Forum, including the Income Tax Appellate Tribunal, until 31st January, 2020. The procedure to avail the Scheme involved filing declarations in Form 1 and Form 2, along with an undertaking to waive the right to pursue any remedy under the law. Subsequently, the Designated Authority would issue a certificate in Form 3 determining the amount payable under the Scheme. The declarant was required to pay the determined amount within 15 days and withdraw the appeal after receiving the certificate.

In this case, the assessee had fulfilled the requirements by submitting the necessary declarations and receiving the certificate in Form 3 from the Designated Authority. As the assessee had complied with the Scheme's conditions, the Tribunal allowed the withdrawal of the appeal and dismissed it as withdrawn. Consequently, the appeal filed by the assessee was dismissed in accordance with the provisions of the Direct Tax Vivad Se Vishwas Scheme, 2020.

The judgment was pronounced on the 4th day of December, 2020, by Shri P.M. Jagtap, Vice President (KZ) of the Appellate Tribunal ITAT Pune.

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