What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as the assessee had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

The assessee filed an appeal against the CIT(A) order for AY 2008-09. The assessee subsequently filed a letter seeking withdrawal of the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal due to settlement under the Vivad Se Vishwas Act.

Veena Gopichand Manjani, Haldwani vs ITO | ITAT Dehradun 2023

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN

For Respondent: Smt. Poonal Sharma, Addl. CIT

Hearing: 21.06.2023Pronounced: 23.06.2023

Appellant By None Respondent by Smt. Poonal Sharma, Addl. CIT Date of Hearing 21.06.2023 Date of Pronouncement 23.06.2023 ORDER

This is an appeal by the assessee against order dated 12.02.2015 of learned Commissioner of Income Tax (Appeals)-II, Dehradun, for assessment year 2008-09.

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 12.06.2023 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, which is placed on record.

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

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 Accordingly, the appeal is dismissed as withdrawn.

In the result, the appeal is dismissed.

Order pronounced in Open Court on 23rd June, 2023

VEENA GOPICHAND MANJANI,HALDWANI vs. ITO, WARD-1(3), HALDWANI

What did the Tribunal hold?

What were the facts?

What were the issues?

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