GEETA BORKUTE,NAGPUR vs. INCOME TAX OFFICER, WARD -1(1), NAGPUR
What did the Tribunal hold?
The Tribunal accepted the Revenue's prayer to withdraw the appeal. Therefore, the appeal filed by the assessee was dismissed as withdrawn.
What were the facts?
The Revenue filed a letter stating that the assessee has availed the benefit of the Vivad se Vishwas Act, 2020. Consequently, the Department decided to withdraw its appeal filed before the Tribunal.
What were the issues?
The primary issue was the withdrawal of the appeal by the Revenue due to the assessee opting for the Vivad se Vishwas scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, BENCH, NAGPUR
Before: SHRI P.M. JAGTAP(KZ) & SHRI PARTHA SARATHI CHAUDHURY
आदेश/ORDER
PER BENCH :
This appeal preferred by the assessee emanates from the order of Ld.CIT(A) – 2, Nagpur dt.08.11.2019 for the assessment year 2014-15.
The learned Departmental Representative for the Revenue filed a letter dt.01.09.2020 wherein it was submitted that assessee has availed the benefit of Direct Tax under Vivad se Vishwas Act, 2020 in the above appeals and that as per the directions of learned Prl.Commissioner of Income Tax-2, Nagpur vide letter dt.06.08.2020, the Department is withdrawing its appeals filed before the Tribunal and hence, requested for withdrawal of appeal.
The learned Departmental Representative has not objected to the prayer of the assessee. Accordingly, the prayer of the assessee is accepted. Thus, the appeal of the assessee is dismissed as ‘withdrawn’.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced on 16th day of September, 2020.
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