Vivad Se Vishwas Scheme- Appeal- Banglore ITAT- Dismissed as withdrawn.
*Form No 1 and 2 Filed under Vivad Se Vishwas Scheme,2020- Hearing of Appeal before ITAT in respect of the matter- Banglore ITAT*
The Banglore bench of ITAT in the case of *Murli Manohar Saraf Vs ACIT in ITA No 1388-1390 on 2nd June 2020 * was dealing with hearing of appeals against penalty for three assessment years u/s 271(1)(c) when the assessee contended that it has already filed application under the *Vivad Se Vishwas scheme * and was awaiting Form No 3 from the designated authority for the payment of the amount. On these facts the assessee wanted the ITAT to adjourn the hearing since until the assessee received Form No 3, it could not have been sure that the application under the scheme has been accepted. The ITAT on these facts while dismissing the appeal as withdrawn, gave liberty to the assessee that it would recall the order in accordance with the law in case the assessee wanted to do so at an appropriate time.
*Incidentally, the Scheme provides in Section 4(2) that Upon the filing the declaration, any appeal pending before the Income Tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority.*
Thus, based on the scheme, there was no reason for the ITAT to have dismissed the appeal as withdrawn and it would have been automatically deemed as withdrawn upon issuance of certificate by designated authority.
Cases have thus started coming on the Scheme in ITAT and Courts.