What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Viswas Scheme to settle disputes. Consequently, the appeal was allowed to be withdrawn.

The assessee had filed an appeal for Assessment Year 2008-09. During the hearing, the assessee's counsel stated that the assessee had opted for the Vivad Se Viswas Scheme and wished to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn as the assessee had opted for the Vivad Se Viswas Scheme.

Sanjay Kumar Gupta vs ITO | ITAT Allahabad 2021

Income Tax Appellate Tribunal, ALLAHABAD BENCH ‘SMC’ ALLAHABAD

Before: SHRI.VIJAY PAL RAO

For Appellant: Shri S.K. Yogeshwar, Advocate

For Respondent: Shri A.K. Singh, CIT (DR)

Hearing: 06.01.2021Pronounced: 07.01.2021

PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER:

This appeal of the assessee is directed against the order dated 28.03.2019 of CIT(A)-, Allahabad for the A.Y. 2008-09. 2. At the time of hearing, ld. Counsel for the assessee has stated at bar that the assessee has already opted for Vivad Se Viswas Scheme and therefore does not waist to pursue the present appeal. Ld. Counsel has also referred to the Form No. 1 and 2 filed by the assessee under the Vivad Se Viswas Scheme and acknowledgement of the same by the Department. Thus, the ld. AR has stated that the appeal of the assessee may be Sanjay Kumar Gupta

allowed to be withdrawn. The ld. DR has not raised any objection if the appeal of the assessee is dismissed as withdrawn.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and outstanding dues under the Vivad Se Viswas Scheme, therefore, the present appeal of the assessee is allowed to be withdrawn and consequently the same is dismissed being withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 07/01/2021. [VIJAY PAL RAO] JUDICIAL MEMBER

Dated: 07/01/2021 Aks/-

SANJAY KUMAR GUPTA,ALLAHABAD vs. ITO WARD-1(5), ALLAHABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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