PARAS NATH SINGH,HAJIPUR vs. DCIT, CIRCLE-1, PATNA

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ITA 18/PAT/2018Status: DisposedITAT Patna20 January 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee intended to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The Ld. DR had no objection to this withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee later opted for the 'Vivad Se Vishwas Scheme 2020'. The assessee intended to withdraw the present appeal.

What were the issues?

The primary issue was the assessee's intention to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH “SMC” AT KOLKATA

Before: Shri Sanjay Garg

आदेश /O R D E R The present appeal has been preferred by the assessee against the order dated 29.11.2017 of the Commissioner of Income-tax (Appeals)-1, Patna [hereinafter referred to as ‘CIT(A)’].

2.

An application has been moved stating that since the assessee has opted for ‘Vivad Se Vishwas Scheme 2020’ and therefore, he intends to withdraw the present appeal. The Ld. DR has no objection for the said withdrawal.

1.

Paras Nath Singh vs. DCIT, Cir-1, Pat Page 2 In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’.

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