AMIT KUMAR DANGI,BHILWARA vs. ITO, WARD-2, BHILWARA

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ITA 511/JODH/2018Status: DisposedITAT Jodhpur09 August 2023AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and paid the full and final settlement amount. Therefore, the assessee was allowed to withdraw the appeal.

What were the facts?

The assessee had filed an appeal before the ITAT. Subsequently, the assessee opted for the Vivad Se Vishwas Scheme, 2020, and paid the settlement amount.

What were the issues?

Whether the appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme and making the settlement payment.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI PAVAN KUMAR GADALE & DR. DIPAK P. RIPOTE

For Respondent: Ms. Nidhi Nair, JCIT-DR
Hearing: 09.08.2023Pronounced: 09.08.2023

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

The assessee, vide letter dated 07th August, 2023 submitted that the assessee has opted for Vivad Se Vishwas Scheme, 2020.

2.

We have perused the Form No. 5 issued by Pr. CIT, Udaipur which mentions the present appeal for the Assessment Year 2010-11 and also states that the assessee has paid Rs. 516648/- towards full and final settlement of tax arrear. Accordingly, the assessee is allowed to withdraw the appeal ITA No. 511/Jodh/2018.

3.

In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the Open Court on 09th August, 2023.

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