PRAVEEN KUMAR BANSAL,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD
What did the Tribunal hold?
The Tribunal allowed the assessee to withdraw the appeals. Consequently, the appeals were dismissed as withdrawn by the Tribunal.
What were the facts?
The assessee had filed appeals before the ITAT. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020, and received Form No. 3. Therefore, the assessee no longer wished to pursue the appeals.
What were the issues?
The primary issue was whether the appeals should be dismissed as withdrawn, given the assessee's successful resolution of the dispute under the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ALLAHABAD BENCH ALLAHABAD
Before: SHRI.VIJAY PAL RAOSHRI RAMIT KOCHAR
These appeals have been filed by assessee against the order of ld. CIT(A)-III, Lucknow all dated 04.10.2017.
The ld. Counsel for the assessee CA Shri Gaurav Bansal has sent an email/letter dated 04th January 2021 (placed on record) under his digital signatures in which he has stated that the assessee has filed Form Nos. 1 and 2 with the department availing Vivad Se Vishwas Scheme , 2020 and Form No. 3 has been issued by learned Pr. CIT under the Vivad Se Vishwas Scheme , 2020, and hence in view of the above the assessee does not wish to pursue the present appeals. Thus, the ld. AR has made prayers for withdrawal of all the above mentioned seven appeals filed by the assessee with the Income Tax Appellate Tribunal, Allahabad Bench , Allahabad. The ld. DR has not raised any objection if the appeals of the assessee is dismissed as withdrawn.
In view of the fact that the assessee has already approach the Department to settle it dispute and outstanding dues under the Vivad Se Viswas Scheme as stated by learned counsel for the assessee in its email/letter dated 04th January 2021 and Revenue raising no objection to dismissal of all these seven appeals being withdrawn, therefore, the present appeals of the assessee are allowed to be withdrawn and consequently the same are dismissed being withdrawn. In the result, all the appeals filed by the assessee are dismissed as withdrawn. 4. .
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