What did the Tribunal hold?

The assessee stated that they no longer wished to pursue the appeals as the dispute was being settled under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

The assessee filed six appeals before the ITAT for assessment years 2007-08 to 2012-13. The assessee later applied for the Vivad Se Vishwas Scheme, 2019, and received Form No. 3 for all relevant assessment years.

What were the issues?

Whether the appeals should be dismissed as withdrawn by the assessee in light of their participation in the Vivad Se Vishwas Scheme.

Jeevan Jyoti Institute of Medical… vs ACIT | ITAT Allahabad 2021

Income Tax Appellate Tribunal, ALLAHABAD BENCH ALLAHABAD

Before: SHRI.VIJAY PAL RAOSHRI RAMIT KOCHAR

For Appellant: Shri Gaurav Bansal, CA

For Respondent: Smt. Namita S. Pandey, CIT-DR

Hearing: 27.01.2021Pronounced: 27.01.2021

In view of the fact that the assessee has already approached the Department to settle its dispute and outstanding dues under the Vivad Se Viswas Scheme,2019 as stated by learned counsel for the assessee before the Bench and also in its email/letter dated 25.01.2021 as detailed above and Revenue raising no objection to dismissal of all these six appeals being withdrawn, therefore, the present appeals of the assessee are allowed to be withdrawn and consequently the same are dismissed being withdrawn. We order accordingly

In the result, all the six appeals filed by the assessee in to 78/Alld/2017 for ay: 2007-08 to 2012-13 are dismissed as withdrawn. .

Order pronounced in the open Court in the presence of both the parties after conclusion of hearing on 27 /01/2021 through video conferencing .

JEEVAN JYOTI INSTITUTE OF MEDICAL SCIENCES,ALLAHABAD vs. ACIT, ALLAHABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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