SHYAM KISHORE SINGH,DUMKA vs. COMMISSIONER OF INCOME TAX, DHANBAD, DHANBAD

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ITA 62/RAN/2020Status: DisposedITAT Ranchi18 October 2023AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against an order passed by the Commissioner of Income Tax under section 263. The assessee later applied to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-RANCHI ‘e-COURT’, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar

Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income

1.

Assessment Year: 2015-2016 Shyam Kishore Singh Tax, Dhanbad dated 30th March, 2020 passed under section 263 of the Income Tax Act for A.Y. 2015-16.

2.

An application has been sent under the signature of Shri Mahendra Kr. Chowdhary, Advocate through Mail to the Tribunal pleading therein that the assessee has resolved the dispute with the Department under Vivad Se Vishwas Scheme, therefore, does not want to pursue this appeal. The assessee has prayed that the appeal be dismissed as withdrawn. Accordingly, we do not have any hesitation in accepting the prayer of the assessee. This appeal is dismissed being withdrawn.

3.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 18.10.2023.

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