What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A) order for AY 2014-15. The assessee later sought withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.

Krishan Lal Jain vs DCIT | ITAT Dehradun 2021

Income Tax Appellate Tribunal, DEHRADUN BENCH : DEHRADUN

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

For Appellant: Shri Suresh Pandey, Advocate

For Respondent: Shri Vinay Singh Rawat, Sr. DR

Hearing: 26.03.2021Pronounced: 26.03.2021

ORDER

PER R.K. PANDA, AM:

This appeal filed by the assessee is directed against the order dated 25.06.2019 of the CIT(A)-IV, Kanpur, relating to the assessment year 2014-15.

The ld. Counsel for the assessee, referring to an application filed by the assessee, which was received in the registry on 30.12.2020, sought 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 It was accordingly requested that the appeal may be allowed to be withdrawn.

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.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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

KRISHAN LAL JAIN,DEHRADUN vs. DCIT, CENTRAL CIRCLE, DEHRADUN

What did the Tribunal hold?

What were the facts?

What were the issues?

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