What did the Tribunal hold?

The assessee sought to withdraw the appeal as they had opted for the Vivad Se Vishwas scheme and completed the necessary formalities. The Revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT for the assessment year 2015-16. Subsequently, the assessee filed a withdrawal application stating they had opted for the Vivad Se Vishwas scheme.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas scheme.

Shri Vivek Jain 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 Respondent: Shri G.N. Singh

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.

SHRI VIVEK JAIN,RAIPUR vs. INCOME TAX OFFICER, BHATAPARA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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