SMT. SEEMA TIWARI,CHHINDWARA vs. INCOME TAX OFFICER, WARD-1, CHHINDWARA

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ITA 77/JAB/2019Status: DisposedITAT Jabalpur17 February 2022AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal as the assessee intended to settle the tax dispute through the Vivad Se Vishwas Scheme. The appeal was rendered not maintainable before the Tribunal.

What were the facts?

The assessee filed an appeal before the ITAT against an assessment order. The assessee subsequently opted for settlement under the Vivad Se Vishwas Scheme, 2020, and deposited the tax payable as per the scheme.

What were the issues?

Whether an appeal before the ITAT is maintainable when the assessee has opted for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH,

Before: SH. SANJAY ARORA, HONBLE & SH. MANOMOHAN DAS, HON’BLE

Hearing: 17/02/2022Pronounced: 17/02/2022

ORDER Per Bench This is an Appeal by the Assessee agitating the dismissal of her appeal contesting her assessment dated 12/10/2017 under section 143(3) of the Income Tax Act, 1961 (‘the Act’) for assessment year (AY) 2015-16 by the first appellate authority vide his order dated 31/7/2019.

2.

At the very outset, Sh. Agrawal, the ld. counsel for the assessee-appellant, would submit that the assessee requests for permission to withdraw her appeal as she has since opted for the settlement of her tax dispute/s under reference under the Vivad Se Vishwas Sheme, 2020 of the Government of India. Enclosed along with is Form 3 dated 10/02/2021 issued by the competent authority upon verifying the details, tax payable as per which stands duly deposited.

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