MRS. DIANA HORMUJSEE(LEGAL HEIR) LATE SHRI. RUSTOM M.HORMUSJEE,NAGPUR vs. ASSTT.COMMISSIONER OF INCOME-TAX,CIRCLE-8, NAGPUR

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ITA 2/NAG/2011Status: DisposedITAT Nagpur22 February 2021AY 2005-062 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2005-06. 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 when the underlying issue has been 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

For Appellant: Shri J.S. Bhatti
Hearing: 12.02.2021Pronounced: 22.02.2021

The appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 2, Nagpur dated 25.10.2010 for the assessment year 2005-06. 2. Before us, the appellant filed a letter dated 04.02.2021 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 Principal Commissioner of Income Tax, Nagpur – 2. 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 Accordingly, the appeal stands dismissed as withdrawn.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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 on this the 22nd day of February, 2021. (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) "याियक सद"य/JUDICIAL MEMBER लेखा सद"य/ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 22nd February, 2021. Yamini आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The CIT(Appeals)-2, Nagpur

4.

The CIT-IV, Nagpur. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, नागपुर /

5.

DR, ITAT, “Nagpur” Pune; गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

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