M/S HIRA FOOD PRODUCTS,NAGPUR vs. PRINCIPAL C.I.T. -2, NAGPUR

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ITA 171/NAG/2017Status: DisposedITAT Nagpur22 February 2021AY 2012-133 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas scheme.

What were the facts?

The assessee filed an appeal before the ITAT against an order passed under Section 143(3) read with Section 263. The assessee subsequently opted for the Vivad Se Vishwas scheme and sought to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn if the assessee opts for the Vivad Se Vishwas scheme. The impact of the Vivad Se Vishwas scheme on pending appeals.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH, NAGPUR

Before: SHRI R.S. SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Nilesh Toshriwal
Hearing: 22.02.2021Pronounced: 22.02.2021

आदेश / ORDER

1.

This appeal preferred by the assessee emanates from the order of the Ld. Pr. CIT(Appeals)-2, Nagpur dated 03.03.2017 for the assessment year 2012-13 as per the grounds of appeal on record.

2.

The Ld. AR for the assessee submitted that the assessee wants to withdraw the appeal as the assessee has opted for Vivad Se Vishwas scheme and has filed an application received on 11.02.2021 along with Form-3 in this regard by stating as follows:

“The case is for AY 2012-13. The case was re-opened u/s.263(1). The above appeal was in relation to this re-opening of the case. Thereafter, an order u/s.143(3) r.w.s.263 was passed with an addition of Rs.203396/- due to re-opening of the case. However, there will be no pending dispute regarding the amount added, once the order in Form 5 under The Direct Tax Vivad Se Vishwas Act 2020 is passed. Therefore, Appellant wants to withdraw the appeal with your permission. Form 5 under Copy of Form 3 under The Direct Tax Vivad Se Vishwas Act, 2020 will be submitted as soon as received.”

The Ld. DR has no objection regarding withdrawal application filed by the assessee. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn.

3.

In the result, the appeal of assessee is dismissed as withdrawn.

Order pronounced on 22nd day of February, 2021.

Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 22nd February, 2021. SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3. The Pr. CIT-2, Nagpur.

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