NAINITAL DISTRICT CO-OPERATIVE BANK,HALDWANI vs. ACIT, HALDWANI

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ITA 4846/DEL/2017Status: DisposedITAT Dehradun26 March 2021AY 2008-092 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee sought withdrawal of the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme. The Tribunal allowed the withdrawal request.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2008-09. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for a settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH : DEHRADUN

Before: SHRI R.K. PANDA & SHRI AMIT SHUKLA

For Respondent: Shri Vinay Singh Rawat, Sr. DR
Hearing: 26.03.2021Pronounced: 26.03.2021

(Appellant) (Respondent) Assessee by : None Revenue by : Shri Vinay Singh Rawat, Sr. DR Date of Hearing : 26.03.2021 Date of Pronouncement : 26.03.2021 ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the assessee is directed against the order dated 13.04.2017 of the CIT(A), Haldwani, relating to the assessment year 2008-09.

2.

None appeared on behalf of the assessee at the time of hearing. However, application has been filed by the assessee seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. The assessee has also obtained Form No.3. It is accordingly requested in the application that this appeal may be allowed to be withdrawn.

3.

In the absence of any objection from the ld. DR, the request of the assessee for withdrawal of the appeal is allowed. Accordingly, the appeal filed by the assessee is dismissed.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

The order was pronounced in the open court on conclusion of the hearing itself, i.e., on 26th March, 2021.

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