What did the Tribunal hold?

The assessee requested to withdraw the appeal due to the declaration filed under the Vivad Se Vishwas Act. The revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT for the assessment year 2014-15. Subsequently, the assessee filed a declaration under the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw the appeal after opting for the Vivad Se Vishwas scheme.

Shrimati Gurmit Kaur, Bhilai 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: Ms. Puja Bajaj

For Respondent: Shri G.N. Singh

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. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-II, Raipur 4. The Pr.CIT- II, 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.

SHRIMATI GURMIT KAUR,BHILAI vs. INCOME TAX OFFICER, WARD- 1(4), BHILAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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