What did the Tribunal hold?

The tribunal granted the assessee's request to withdraw the appeals. Consequently, all appeals filed by the assessee were dismissed as withdrawn.

The assessee filed appeals against the consolidated order of the CIT(A) for multiple assessment years. The assessee subsequently filed a letter seeking permission to withdraw all appeals.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their appeals. The assessee sought withdrawal due to opting for the Vishwas Scheme, 2020.

Smt Kanishka Kochar, Nagpur 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. Kanishka Kochar ‘Shreejee Palace, 590, Risaldar Lane, Walker Road, Mahal, Nagpur - 440032 PAN : AGQPK6722M .......अऩीऱाथी / Appellant बनाम / V/s. The Asst. Commissioner of Income Tax, Wardha Circle, 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

These are appeals filed by the assessee directed against consolidated order of the Commissioner of Income Tax (Appeals)-2, Nagpur, dated 24.10.2016 for the Assessment Years 2004-05, 2006-07, 2007-08 and 2008-09.

When the matter was called on today, the appellant filed a letter seeking permission to withdraw all the appeals on the ground that the issue involved in the present appeals stands settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copies of Form No.3 issued by the Pr. Commissioner of Income Tax, Nagpur-2.

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

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 Accordingly, the appeals stands dismissed as withdrawn.

In the result, all the appeals filed by the assessee are dismissed as withdrawn.

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

SMT KANISHKA KOCHAR,NAGPUR vs. I.T.O., WARDHA

What did the Tribunal hold?

What were the facts?

What were the issues?

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