DINESH KUMAR PAHUJA,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

ITA 50/ALLD/2020Status: DisposedITAT Allahabad31 August 2021AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee availing the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the CIT(Appeal) order for AY 2012-13. During the hearing, the assessee stated they had opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has opted for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI VIJAY PAL RAO & SHRI RAMIT KOCHAR

Hearing: 31.08.2021Pronounced: 31.08.2021

This appeal by the assessee is directed against the order dated 2nd December, 2019 of CIT(Appeal) for the assessment year 2012-13. 2. At the time of hearing, the Ld. AR of the assessee has stated at Bar that the assessee has opted for Vivad Se Vishwash Scheme, 2020 and therefore, the assessee does not want to pursue the appeal. He has filed an application dated 28.08.2021 in this respect whereby the assessee has prayed for withdrawal of the appeal. He has also filed a copy of Form No. 3 issued by the Competent Authority and submitted that in view of the fact that the assessee has already opted for Vivad Se Vishwas Scheme, 2020

The order continues below.

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