NIRMIT GAURAV INDRASTRUCTURE PRIVATE LIMITED,NAGPUR vs. INCOME TAX OFFICER WARD 1(4), NAGPUR

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ITA 329/NAG/2017Status: DisposedITAT Nagpur08 January 2021AY 2013-20142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal granted the assessee's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

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

What were the issues?

Whether the assessee can withdraw an appeal when the 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 & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Saket Bhattad
For Respondent: Smt. Agnes P. Thomas
Hearing: 08.01.2021Pronounced: 08.01.2021

आदेश/ORDER

1.

The appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals) – I, Nagpur dated 19.05.2017 for the assessment year 2013-14.

2.

When the matter was called on today, the appellant filed a letter dt. 17.12.2020 seeking permission to withdraw the above captioned appeal on the ground that the issue involved in this appeal stand settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by the Pr. Commissioner of Income Tax, Nagpur –1.

3.

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

4.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, all the above captioned appeal stand dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 8th day of January, 2021.

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