RAJENDRA KUMAR KESARI,ALLAHABAD vs. INCOME TAX OFFICER 1(3), ALLAHABAD

ITA 132/ALLD/2019Status: DisposedITAT Allahabad25 February 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the assessee opted for the Vivad Se Vishwas Scheme and their application was approved, the appeal was no longer maintainable. Consequently, the appeal was dismissed.

What were the facts?

The assessee opted for the Vivad Se Vishwas Scheme, and their application was approved by the Department. The assessee subsequently filed an application to withdraw their appeal.

What were the issues?

The primary issue was whether an appeal filed before the ITAT is maintainable after the assessee has opted for and been approved under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH ‘SMC’ ALLAHABAD

Before: SHRI.VIJAY PAL RAO

For Appellant: Shri Praveen Godbole, CA
For Respondent: Shri A.K. Singh, CIT (DR)
Hearing: 25.02.2021Pronounced: 25.02.2021

This appeal of the assessee is directed against the order dated 13.08.2019 of CIT(A)-, Allahabad for the A.Y. 2010-11. 2. At the time of hearing, ld. Counsel for the assessee has stated at bar that the assessee has already opted for Vivad Se Vishwas Scheme and the application of the assessee has been approved by the Department by issuing Form No.

5.

The assessee has also filed the application dated 25.02.2021 for withdrawal of the appeal. Ld. Counsel has referred to the Form No.5 issued by the Pr. CIT (Central), Lucknow and submitted that the appeal of the assessee may be allowed to be withdrawn. On the other hand, the ld. DR has not raised any objection if the appeal of the assessee is dismissed as withdrawn. Rajendra Kumar K

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →