SRI BATESHWAR KUMAR YADAV,RANCHI vs. ITO,WARD-2(4), RANCHI

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ITA 88/RAN/2019Status: DisposedITAT Ranchi30 April 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal, noting that there was no point in keeping it pending. The assessee was granted liberty to seek restoration if they failed to avail the Vivad Se Vishwas benefit.

What were the facts?

The assessee preferred an appeal against the order of the CIT(A). At the time of hearing, the assessee expressed a wish to settle the matter under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal to pursue settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI

Before: Shri Sanjay Garg

order : April 30, 2021 ORDER The present appeal has been preferred by the assessee against the order dated 23.03.2018 of the Commissioner of Income Tax (Appeals), Ranchi[hereinafter as ‘CIT(A)’].

2.

The ld. Counsel for the assessee, at the outset, has submitted that the assessee wish to settle the matter under Vivad Se Vishwas Scheme, 2020 launched by the Department. He, therefore, wish to withdraw the aforesaid appeal. In my view, there is no point in keeping the impugned appeal pending. For any reason whatsoever,if the assessee fails to avail the benefit of Vivad Se Vishwas Scheme2020, he will be at liberty to get his appeal restored. Under the circumstances, I allow the assessee to withdrawthe appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 30.04.2021. Sd/- [Sanjay Garg] Judicial Member Dated: 30.04.2021. RS

Assessment Year: 2014-15 Sri Bateshwar Kumar Yadav

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