BIHAR SCHOOL EXAMINATION BOARD,PATNA vs. DCIT, CIRCLE-1, PATNA

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ITA 75/PAT/2017Status: DisposedITAT Patna24 March 2021AY 2007-082 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee, Bihar School Examination Board, filed appeals before the ITAT. The assessee subsequently applied to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee could withdraw its appeals after availing the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, Virtual Court at KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, Virtual Court at KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Sanjay Garg, Judicial Member) to 76/Pat/2017 Assessment Years: 2004-05 to 2008-09 Bihar School Examination Board....………………..….....................................................Appellant [PAN: AAALB 0830 D] Vs. DCIT, Circle-1, Patna......................................................................................................Respondent I.T.A. No. 77/Pat/2017 Assessment Year: 2009-10 Bihar School Examination Board....………………..….....................................................Appellant [PAN: AAALB 0830 D] Vs. ACIT, Circle-1, Patna......................................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Vijay Kr. Singh, CIT, appeared on behalf of the Revenue. Date of concluding the hearing : February 12th, 2021 Date of pronouncing the order : March 24th, 2021 ORDER Per Bench:

The assessee seeks permission of this Bench to withdraw its appeals in to 77/Pat/2017as it has availed the scheme under “Vivad Se Vishwas Act, 2020” vide its application dated 27.01.2021. The assessee states that it has been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”.

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