What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn.

The assessee filed appeals before the ITAT. Subsequently, the assessee participated in the 'Vivad Se Vishwas' scheme and sought to withdraw the appeals.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeals after opting for the 'Vivad Se Vishwas' scheme.

The Bengali Girls Primary School… vs DCIT | ITAT Raipur 2021

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Pranjal Sharma

For Respondent: Shri G.N. Singh

Both the appeals by the assessee are directed against respective orders passed by the CIT(A)-33, New Delhi (Camp at Raipur) on 01-09-2016 in relation to the Assessment Year 2013-14 (Quarters 4 & 3).

Before us, the assessee has filed common letters dated 28.10.2021 seeking withdrawal of the appeals. The relevant contents (except appeal particulars) of such letters read as under : “The assessee being aggrieved by order of the learned CIT(A), has filed an appeal before your good office. The assessee has participated in “Vivad Se Vishwas scheme 2020” launched by Central Government and therefore the assessee is withdrawing this appeal. You are kindly requested to allow the assessee to withdraw the appeal pending adjudication at your end and oblige.

Name of the Assessee M/s. BENGALI GIRLS PRIMARY SCHOOL, RAIPUR TAN JBPBO2524E Assessment Year/Financial 2012-13 (AY 2013-14), Year (Quarter-4) Form-36 Acknowledgement 26/BIL-2017 number/Appeal No.

The Income Tax Department has accepted the application and has issued Form No.3 bearing Acknowledgement Number:233746760300121, copy of the same is enclosed herewith for your kind perusal. The assessee has paid a sum of ₹7500 and the challan of the same has also been enclosed.”

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of assessee to withdraw

the appeals.

In the result, the appeals are dismissed as ‘withdrawn’. Order pronounced in the Open Court on 24th November, 2021 (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; "दनांक Dated : 24th November, 2021 Satish आदेश क" क" क" "ितिलिप क" "ितिलिप "ितिलिप अ"ेिषत "ितिलिप अ"ेिषत अ"ेिषत / Copy of the Order is forwarded to : अ"ेिषत आदेश आदेश आदेश अपीलाथ" / The Appellant; 1. 2. ""यथ" / The Respondent; आयकर आयु"(अपील) /

The CIT (Appeals)-33, New Delhi / concerned CIT(A), Raipur

The PCIT-I, Raipur

DR, ITAT, Raipur; गाड" फाईल / Guard file. 6. //// आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार //// Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date

Draft dictated on 24-11-2021 Sr.PS

Draft placed before author 24-11-2021 Sr.PS

Draft proposed & placed JM before the second member

Draft discussed/approved JM by Second Member.

Approved Draft comes to Sr.PS the Sr.PS/PS

Kept for pronouncement on Sr.PS

Date of uploading order Sr.PS

File sent to the Bench Clerk Sr.PS

Date on which file goes to the Head Clerk

10.

Date on which file goes to the A.R.

11.

Date of dispatch of Order.

THE BENGALI GIRLS PRIMARY SCHOOL,RAIPUR,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE,TDS, RAIPUR, RAIPUR (CG)

What did the Tribunal hold?

What were the facts?

What were the issues?

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