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| The Tax Publishers2020 TaxPub(DT) 5202 (Pune-Trib) DIRECT TAX VIVAD SE VISHWAS ACT, 2020
Section 4
Where assessee prayed for withdrawing of instant appeal filed by it on the ground that it opted to settle the dispute involved therein under the Direct Tax Vivad Se Vishwas Scheme, 2020; keeping in view that the assessee duly complied with the necessary requirements under the said Scheme, accordingly, the assessee was given permission to withdraw the instant appeal and hence, the appeal was dismissed as withdrawn.
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Direct Tax Vivad Se Vishwas Act, 2020 - Filing of declaration - Withdrawal of appeal -
During course of hearing, assessee prayed for withdrawing of instant appeal filed by it on the ground that it opted to settle the dispute involved therein under the Direct Tax Vivad Se Vishwas Scheme, 2020. It was also submitted that the required declarations in the prescribed Form No.1 and Form No.2 had been filed by the assessee and the Designated Authority had also issued certificate in Form No.3. Held: Assessee duly filed the declarations in Form No.1 and Form No.2 under the Direct Tax Vivad Se Vishwas Scheme, 2020 and the Designated Authority also issued the certificate in Form No.3 as per section 5(1) of the Scheme determining the tax payable by the assessee under the Scheme. On receipt of the said certificate in Form No.3, the assessee sought to withdraw the instant appeal as required under the said Scheme. Therefore, keeping in view that the assessee duly complied with the necessary requirements under the said Scheme; accordingly, the assessee was given permission to withdraw the instant appeal and hence, the appeal was dismissed as withdrawn.
REFERRED :
FAVOUR : Appeal dismissed as withdrawn.
A.Y. :
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