What did the Tribunal hold?

The assessee sought to withdraw the appeals after opting for the Vivad Se Vishwas scheme, which resulted in a refund. The Revenue did not object to the withdrawal.

The assessee filed two appeals before the ITAT for assessment years 2010-11 and 2012-13. The assessee subsequently filed letters seeking withdrawal of these appeals.

What were the issues?

The primary issue was whether the assessee could withdraw their pending appeals before the ITAT after opting for the Vivad Se Vishwas scheme.

Shri Shri Deepak Kumar Gupta… vs DCIT | ITAT Raipur 2021

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

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri G.S. Agrawal

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), Bilaspur 4. The CCIT, 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

ITA Ns. 72 & 73//RPR/2017 Deepak Kumar Gupta

Date 1. Draft dictated on 29-10-2021 Sr.PS 2. Draft placed before author 29-10-2021 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 SHRI DEEPAK KUMAR GUPTA,RAIGARH(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE, 1(1)BILASPUR, BILASPUR(CG)

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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