HUBLI SCAN CENTRE LIMITED,HUBBALI vs. DCIT, CENTRAL CIRCLE, BELGAVI
What did the Tribunal hold?
The Tribunal accepted the assessee's request for withdrawal of its appeal. Consequently, both the assessee's appeal and the Revenue's cross-appeal were dismissed as withdrawn.
What were the facts?
The assessee filed an appeal, and the Revenue filed a cross-appeal against an order for AY 2014-15. The assessee sought to withdraw its appeal as the dispute was settled under the Vivad Se Vishwas Scheme.
What were the issues?
The primary issue was the withdrawal of the appeal by the assessee due to settlement under the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
ORDER Per Dr. M. L. Meena, AM:
The appeal has been filed by the assessee and the cross appeal filed by the Revenue against the impugned order dated 13.10.2017 passed by Ld. Commissioner of Income Tax (Appeals)-2, Panaji, in respect of the Assessment Year 2014-15.
At the outset, the ld. AR of the assessee has requested for withdrawal of the appeal vide application dated 07.04.2022 stating therein that the assessee has settled the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.
The Ld. DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of its appeal.
In the result, the appeal filed by the assessee and the cross appeal filed by the Revenue are dismissed as withdrawn.
Order pronounced in the open court on 08.04.2022
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