ASSTT.COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR vs. NISHA SHANTILAL KOTHARI, NAGPUR

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ITA 21/NAG/2020Status: DisposedITAT Nagpur05 March 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted permission to the appellant (Revenue) to withdraw the appeals. The appeals were dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The Revenue filed appeals against the orders of the CIT(Appeals) for assessment years 2011-12 and 2013-14. The assessee had opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether appeals can be withdrawn by the Revenue when the assessee has settled the matter under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme, 2020

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

For Appellant: Shri Abhay Agrawal
Hearing: 05.03.2021Pronounced: 05.03.2021

आदेश / ORDER

1.

The appeals filed by the Revenue are directed against the separate orders passed by the learned Commissioner of Income Tax (Appeals) – 1, Nagpur dated 14.11.2019 for the assessment years 2011-12 and 2013-14.

2.

Before us, the appellant filed a letter dated 15.12.2020 seeking permission to withdraw the appeals on the ground that the assessee has opted Vivad Se Vishwas Scheme, 2020 in the above captioned appeals. The appellant also filed copies of Form No.4 issued by the Principal Commissioner of Income Tax, Nagpur – 1 stating details of payments made under Vivad Se Vishwas Scheme, 2020.

3.

On the other hand, the learned Authorised Representative submitted that the issue involved in these appeals stand settled under the Vivad Se Vishwas Scheme, 2020 and hence, intends to withdraw the same under Vivad Se Vishwas Scheme 2020.

4.

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 Accordingly, the appeals stand dismissed as withdrawn.

5.

In the result, the appeals filed by the Revenue are dismissed as withdrawn.

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

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