SH. BAHAR AHMED,NEW DELHI vs. ITO, KOTDWAR

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ITA 749/DEL/2017Status: DisposedITAT Dehradun23 June 2023AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for assessment year 2012-13. The assessee subsequently sought to withdraw the appeal as they had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to settlement under the Vivad Se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN

Hearing: 20.06.2023Pronounced: 23.06.2023

This is an appeal by the assessee against order dated 30.11.2016 of learned Commissioner of Income Tax (Appeals), Dehradun, for assessment year 2012-13.

2.

When the appeal was called out, none appeared on behalf of the assessee. However, learned Authorized Representative of the assessee has filed a letter dated 01.09.2011 seeking withdrawal of the appeal as the assessee has opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020 and has received the certificate issued by the designated authority in Form No. 5.

3.

Learned Departmental Representative has no objection to the aforesaid request of the assessee.

4.

Having considered the submission of learned Departmental Representative and perused the materials on record, we permit the assessee to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn.

5.

In the result, the appeal is dismissed.

Order pronounced in Open Court on 23rd June, 2023

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