What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as it had opted for settlement under the Vivad Se Vishwas Act. The Revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT. Subsequently, the assessee made an application under the Direct Tax Vivad Se Vishwas Act, 2020, for settlement of the case. The assessee then sought to withdraw the appeal pending before the Tribunal.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee after opting for settlement under the Vivad Se Vishwas Act.

Jindal Power Limiteed, Raigarh vs ACIT | ITAT Raipur 2021

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

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

For Appellant: Shri Bikram Jain

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) concerned 4. The Pr.CIT concerned 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.

JINDAL POWER LIMITEED,RAIGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR

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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