SHRI AVEREAL GANGADHAR SHETTY,CHANDRAPUR vs. ACIT, CHANDRAPUR

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ITA 176/NAG/2017Status: DisposedITAT Nagpur05 March 2021AY 2014-20152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted permission to the assessee to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2014-15. The assessee later sought to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH, NAGPUR

Before: SHRI INTURI RAMA RAO, AM & SHRI S. S. VISWANETHRA RAVI, JM

For Appellant: Shri Abhay Agrawal
Hearing: 05.03.2021Pronounced: 05.03.2021

आदेश / ORDER

1.

The appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals) – 4, Nagpur dated 22.03.2017 for the assessment year 2014-15.

2.

Before us, assessee filed a letter dated 24.02.2021 seeking permission to withdraw the appeal on the ground that the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by the Principal Commissioner of Income Tax, Nagpur – 1.

3.

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

4.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the appeal stands dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 5th day of March, 2021.

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