PRIYANKA MEHATA,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR

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ITA 93/JAB/2018Status: DisposedITAT Jabalpur08 February 2022AY 2015-163 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 against an assessment order. The assessee had opted for settlement under the Vivad Se Vishwas Scheme, 2020, and had complied with all its requirements.

What were the issues?

Whether an appeal is maintainable before the ITAT 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),Section 5(2),Section 6

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: 08/02/2022Pronounced: 08/02/2022

ORDER

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