M/S DEVYANI TRADELINKS PRIVATE LIMITED,NAGPUR vs. INCOME TAX OFFICER WARD 1(2), NAGPUR

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ITA 106/NAG/2018Status: DisposedITAT Nagpur05 March 2021AY 2010-20112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee later sought to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee can withdraw an appeal if the issue is settled under a tax settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH, NAGPUR

Before: SHRI INTURI RAMA RAO, AM & SHRI S. S. VISWANETHRA RAVI, JM

Hearing: 05.03.2021Pronounced: 05.03.2021

आदेश / ORDER

1.

The appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals) – 1, Nagpur dated 17.02.2017 for the assessment year 2010-11.

2.

Before us, the counsel for the assessee filed a letter dated nil seeking permission to withdraw the appeal on the ground that the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by the Principal Commissioner of Income Tax, Nagpur – 1.

3.

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

4.

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 Accordingly, the appeal stands dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 5th day of March, 2021.

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