SHRI ADITYA C KOCHAR,HINGANGHAT vs. I.T.O., WARDHA

ITA 584/NAG/2016Status: DisposedITAT Nagpur01 July 2021AY 2008-093 pages

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeals due to opting for the Vivad Se Vishwas scheme. The Tribunal permitted the withdrawal of the appeals.

What were the facts?

The assessee filed three appeals before the ITAT for assessment years 2006-07, 2007-08, and 2008-09. The assessee subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeals filed before the ITAT can be withdrawn by the assessee who has opted for resolution under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

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 Sanjay Thakar

For Respondent: Smt. Thomas P. Agnes

Hearing: 01.07.2021Pronounced: 01.07.2021

आदेशानुसार / BY ORDER, // True Copy // धनजी सधिव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 01.07.2021 Sr.PS/PS 2 Draft placed before author 01.07.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

Recent GST High Court judgments

Search GST case law →