Settlement under Sabka Vishwas Scheme treated appeal as withdrawn, resulting in dismissal and a Revenue-favourable outcome.

Availing and departmental acceptance of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 together with a discharge certificate settled the disputed tax liabilities and removed the basis for continuation of the appeal; consequently the appeal is treated as deemed withdrawn and dismissed, with the outcome adverse to the assessee and in favour of the Revenue.

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Issues: Whether the appeal must be dismissed as deemed to be withdrawn in view of the appellant having availed and obtained acceptance under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and the issuance of a discharge certificate by the Designated Committee.

Analysis: The appellant produced the discharge certificate issued by the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and the Department has accepted the appellant's participation in the scheme. The acceptance and the discharge certificate demonstrate settlement of the disputed tax liabilities under the scheme, removing the basis for continuation of the present appeal.

Conclusion: The appeal is dismissed as deemed to be withdrawn; decision is against the assessee and in favour of the Revenue.

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