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Issues: (i) Whether the appeal should be dismissed as deemed to have been withdrawn following the appellant's availment of the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019 and issuance of Discharge Certificate (Form-4) by the Designated Committee.
Issue (i): Whether the appeal is to be dismissed as deemed withdrawn on account of acceptance under the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019 and issuance of Form-4 Discharge Certificate.
Analysis: The record shows that the appellant availed the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019. The Department accepted the availment and the Designated Committee issued the Discharge Certificate in Form-4, which has been placed on record. The tribunal treated these facts as operative for the present appeal.
Conclusion: The appeal is dismissed as deemed to have been withdrawn; this conclusion is against the appellant and therefore in favour of the Revenue.
Final Conclusion: The tribunal's decision effects final termination of the present appeal by dismissal on account of the settlement under the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019.
Ratio Decidendi: Acceptance of settlement under the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019 and issuance of the Discharge Certificate (Form-4) by the Designated Committee results in dismissal of the appeal as deemed withdrawn.
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