What did the Tribunal hold?

The tribunal permitted the withdrawal of the appeals. The assessees had opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

A batch of appeals were filed by various assessees before the ITAT, Nagpur. The assessees wished to withdraw their appeals.

What were the issues?

Whether the assessees should be allowed to withdraw their appeals in light of opting for the Vivad Se Vishwas scheme.

Smt. Asha Prataprao Chhatwani… vs ITO | ITAT Nagpur 2021

Income Tax Appellate Tribunal, BENCH, NAGPUR

Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Smt. Alfiya Rozie, Shri Abhay N Agarwal

For Respondent: Smt. Agnes P. Thomas

Hearing: 12.05.2021Pronounced: 12.05.2021

आदेश / ORDER These bunch of appeals preferred by the assessees for the various assessment years mentioned in the caption emanates from the orders of Commissioner of Income Tax (Appeals) as per the respective grounds of appeal on record.

The Ld. Counsels for the assesses submitted that the assessees wants to withdraw the grounds of appeals in light of the assessee opting for 3 ITA 19/NAG/2017 & 9 others resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and has filed respective withdrawal applications along with Form-3 in this regard.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeals. Hence, we permit the withdrawal. Appeals of assessees are dismissed being withdrawn.

In the result, all the appeals of assessees are dismissed as withdrawn. Order pronounced on 12th day of May, 2021.

SMT. ASHA PRATAPRAO CHHATWANI,AMRAVATI vs. ITO WARD -1,AMRAVATI, AMRAVATI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments