DEVENDRA KR. SINGH,NAWADA vs. ITO, WARD-2(5), BIHARSHARIF

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ITA 30/PAT/2018Status: DisposedITAT Patna24 March 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 The appeal was dismissed as withdrawn, as the assessee had availed the Vivad Se Vishwas scheme.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee subsequently sought to withdraw the appeal. This was because the assessee had opted for the "Vivad Se Vishwas Act, 2020" scheme.

What were the issues?

Whether the assessee can withdraw their appeal after opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Aby.T. Varkey

The appeal filed by the assessee is directed against the order of the Commissioner of Income Tax(Appeals) –Patna dated 05.01.2018 [‘Ld. CIT(A)’ for short] passed u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2013-14.

2.

The assessee seeks permission of this Bench to withdraw its appeal in Se Vishwas Act, 2020” vide his letter dated16/02/2021 and hence the assessee wants to withdraw the same. The Ld. D.R had no objection.

3.

In view of the above, the appeal filed by the assessee is dismissed as withdrawn.

Kolkata, the 24th March, 2021.

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