What did the Tribunal hold?

The Tribunal permitted the Revenue to withdraw its appeal. Consequently, the appeal was dismissed as withdrawn.

The Revenue filed an appeal against an order of the CIT(A). The assessee subsequently opted for the Vivad Se Vishwas Scheme and sought to withdraw the pending appeal. The Revenue did not object to the withdrawal.

What were the issues?

Whether the Revenue's appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

ITO vs Shri Manish Agrawal | ITAT Raipur 2021

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

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

For Appellant: Ms. Pooja 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)-I, Raipur 4. The Pr.CIT- I, 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 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.

INCOME TAX OFFICER, WARD 2(1), RAIPUR vs. SHRI MANISH AGRAWAL, RAIPUR

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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