What did the Tribunal hold?

The Tribunal granted permission to the assessee to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. During the hearing, the assessee sought permission to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Smt Seema A Kochar, Hinganghat vs I.T.O., Wardha | ITAT Nagpur 2021

Income Tax Appellate Tribunal, NAGPUR BENCH,

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Rachit Thakkar

Smt. Seema A. Kochar ‘Chaitanya Bhavan’, Main Road, Mohota Chowk, At Post : Hinganghat – 442301 Dist. Wardha PAN : ADTPK5366K .......अऩीऱाथी / Appellant बनाम / V/s. The Income Tax Officer, Wardha ……प्रत्यथी / Respondent Assessee by : Shri Rachit Thakkar Revenue by : Smt. Agnes P. Thamas सुनवाई की तारीख / Date of Hearing : 23-04-2021 घोषणा की तारीख / Date of Pronouncement : 23-04-2021 आदेश / ORDER

This is an appeal filed by the assessee directed against order of the Commissioner of Income Tax (Appeals)-2, Nagpur, dated 24.10.2016 for the Assessment Year 2002-03.

When the matter was called on today, the appellant filed a letter seeking permission to withdraw the appeal on the ground that the issue involved in the present appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by the Pr. Commissioner of Income Tax, Nagpur-II.

On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeal.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the appeal stands dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 23rd April, 2021.

SMT SEEMA A KOCHAR,HINGANGHAT vs. I.T.O., WARDHA

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