SMT SUSHMA MAHADIK,RAIPUR vs. ASISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(1), RAIPUR

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ITA 115/RPR/2018Status: DisposedITAT Raipur01 April 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as per their request. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Vivad Se Vishwas Scheme, 2020 and obtained a certificate. The assessee then requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT after opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 4

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Sumit Chawla
For Respondent: Shri Gitesh Kumar

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 01-04-2021 Sr.PS 2. Draft placed before author 01-04-2021 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS 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.

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