M/S. JAGAN NATH MADAN LAL,ALLAHABAD vs. ITO, RANGE-1(2), ALLAHABAD

ITA 176/ALLD/2017Status: DisposedITAT Allahabad15 March 2021AY 2001-023 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as they had opted for the 'Vivad Se Vishwas' Scheme and the Revenue did not object. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a penalty order for AY 2001-02. During the hearing, the assessee stated they had opted for the 'Vivad Se Vishwas' Scheme to settle tax liabilities.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Vivad Se Vishwas' Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH ,ALLAHABAD

Before: SHRI.VIJAY PAL RAO & SHRI RAMIT KOCHAR

For Appellant: Shri Parveen Godbole, CA
For Respondent: Shri A.K.Singh,Sr. DR
Hearing: 15.03Pronounced: 15.03.2021

PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:

This appeal, filed by assessee, being ITA No. 176/Alld/2017, is directed against appellate order dated 11.04.2017 in Appeal No. 38/ITO/R-1(2)/Alld/08-09 passed by learned Commissioner of Income Tax (Appeals), Allahabad, U.P.(hereinafter called "the CIT(A)"), for assessment year(ay)2001-02, the appellate proceedings had arisen before learned CIT(A) from penalty order dated 28.02.2006 passed by learned Assessing Officer (hereinafter called "the AO") u/s 271(1)(c ) of the Income-tax Act, 1961 (hereinafter called "the Act") for ay: 2001-02. We have heard both the parties in an hearing conducted in Physical Court at Allahabad, U.P.. At the time of hearing befor

The order continues below.

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