SHRI PREM SHANKAR JHA,KORBA vs. JOINT COMMISSIONER OF INCOME TACX, RANGE-1, BILASPUR

ITA 120/RPR/2018Status: DisposedITAT Raipur01 April 2021AY 2011-123 pages

AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw the appeal based on the settlement under the Vivad Se Vishwas Act. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2011-12. Subsequently, the assessee filed an application under the Vivad Se Vishwas Act, 2020, and received a certificate.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

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 N.C. Gupta

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.

Recent GST High Court judgments

Search GST case law →