DINESH SOMPRAKASH AGRAWAL,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME TAX,

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ITA 248/PUN/2017Status: DisposedITAT Pune13 January 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the appellant permission to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to revive if the Vivad Se Vishwas certificate is declined.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently sought to withdraw the appeal as the dispute was proposed to be settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee should be permitted to withdraw the appeal to settle the dispute under the Vivad Se Vishwas Scheme.

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, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO, AM & SHRI PARTHA SARATHI CHAUDHURY, JM

Hearing: 13.01.2021Pronounced: 13.01.2021

ORDER This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)-1, Nashik (‘CIT(A)’ for short) dated 09.11.2016 for the assessment year 2013-14.

2.

When the matter had come up for hearing today, the appellant filed a letter seeking permission to withdraw the appeal as the dispute in appeal is proposed to be settled under Vivad Se Vishwas Scheme, 2020.

3.

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

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