What did the Tribunal hold?

The assessee was permitted to withdraw the appeal as they had opted for the Direct Tax Vivad Se Vishwas Act, 2020. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal before the ITAT for Assessment Year 2015-16. Subsequently, the assessee sought to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a dispute resolution scheme.

Mesers K N Infratech Private… vs ITO | 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 Praveen Jain

For Respondent: Shri G.N. Singh

Date of hearing 24-11-2021 Date of pronouncement 24-11-2021 आदेश / ORDER This appeal by the assessee is directed against the order passed by the CIT(A)-1, Raipur on 18.09.2018 in relation to the assessment year 2015-16.

Before us, the assessee has filed a letter dated Nil seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“We would like to inform that we have opted the scheme “The Direct Tax Vivad Se Vishwas Act, 2020” for the said A.Y. 2015-16. We have already filed Form 1 & 2 on 17.06.2020 and received Form 3 having Acknowledgement Number 692866650021120 on 02.11.2020. Hence we hereby withdraw the second appeal filed for the said assessment year dated 12th November, 2018”

The ld. DR did not raise any objection to the withdrawal of the appeal. As such, the assessee is permitted to withdraw the appeal.

In the result, the appeal is dismissed as ‘withdrawn’. Order pronounced in the Open Court on 24th November, 2021

Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 24th November, 2021 Satish आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-1, Raipur 4. The PCIT-1, Raipur 5. DR, ITAT, Raipur; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 24-11-2021 Sr.PS 2. Draft placed before author 24-11-2021 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. 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.

MESERS K N INFRATECH PRIVATE LIMITED,RAIPUR vs. INCOME TAX OFFICER, WARD 2(1), RAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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