What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals. The revenue had no objection to the withdrawal.

The assessee wished to withdraw multiple appeals filed before the ITAT. This withdrawal was requested due to the assessee having filed an application under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeals could be dismissed as withdrawn based on their application under the Vivad Se Vishwas Scheme.

M/S Smart Money Finance Pvt Ltd… vs DCIT | ITAT Nagpur 2021

Income Tax Appellate Tribunal, BENCH, NAGPUR

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Smt. Agnes P. Thomas

Hearing: 19.03.2021Pronounced: 19.03.2021

आदेश / ORDER These bunch of appeals preferred by the assessee emanates from the common order of the Ld. CIT(Appeals)-3, Nagpur dated 15.06.2017 for the assessment years 2002-03 to 2008-09 as per the grounds of appeal on record.

The assessee submitted that he wishes to withdraw the appeals in view of having filed application under Vivad Se Vishwas Scheme, 2020 proof of which, Form No.3 is enclosed before the Tribunal.

3. The Ld. DR has no objection in case the assessee wishes to withdraw the appeals.

4. In view of the request made by the assessee, the appeals of the assessee are dismissed as withdrawn.

Order pronounced on 19th day of March, 2021.

Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 19th March, 2021. Sujeet/SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

The CIT(Appeals)-3, Nagpur.

The CIT (Central) Nagpur. 5. ववभागीय प्रतततनधध , आयकर अऩीऱीय अधधकरण, नागऩुर / DR, ITAT, Nagpur. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // तनजी सधिव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.

Date 1 Draft dictated on 19.03.2021 Sr.PS/PS 2 Draft placed before author 19.03.2021 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

M/S SMART MONEY FINANCE PVT LTD,MUMBAI vs. DY.CIT CENTRAL CIRCLE-2(3),NAGPUR, NAGPUR

What did the Tribunal hold?

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