ASHOK KUMAR SINGH,RANCHI vs. ITO,WARD-1(1), RANCHI

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ITA 333/RAN/2018Status: DisposedITAT Ranchi07 October 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn after the assessee complied with the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed an application to withdraw the appeal. This was because the assessee decided to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH VIRTUAL HEARING AT KOLKATA

Before: SHRI P.M. JAGTAP, HON’BLE(KZ) & SHRI A.T. VARKEY, HON’BLE]

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH VIRTUAL HEARING AT KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE PRESIDENT (KZ) & SHRI A.T. VARKEY, HON’BLE JUDICIAL MEMBER] [THROUGH VIRTUAL COURT] Assessment Year: 2013-14 Ashok Kumar Singh....................................................................................................................Appellant Singh Sadan, Vill. Sainik Colony, Dipatoli, P.O. Buti, P.S. Sadar, Ranchi – 835 217. [PAN: AWMPS 7936 F] Vs ITO, Ward – 1(1), Ranchi..................………………………………………..................................Respondent Appearances by: Shri Bishwanath Sarkar, AR appearing on behalf of the Assessee. Shri N.K. Khalkho, DR appearing on behalf of the Revenue. Date of concluding the hearing : October 08, 2021 Date of pronouncing the order : October 08, 2021 ORDER PER BENCH:

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals), Ranchi, dated 05.07.2018.

2.

In this case, Shri Ashok Kumar Singh, Authorised Representative of the assessee has moved an application dated 23.09.2021seeking withdrawal of this appeal on the ground that the assessee has decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 and the Designated Authority has issued the certificate in Form No. 3 as per

Assessment Year: 2013-14 Ashok Kumar Singh Section 5(1) of the Scheme determining the tax payable by the assessee.

3.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by Shri Bishwanath Sarkar, ld. AR the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 8th October, 2021.

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