What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeals as the assessees had opted for the Vivad Se Vishwas scheme. The appeals were dismissed as withdrawn.

The assessees had filed appeals before the Income Tax Appellate Tribunal for various assessment years. They subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeals can be withdrawn by the assessees in light of their opting for the Vivad Se Vishwas scheme.

Ssca Fuels Private Limited, Raipur vs ITO | ITAT Raipur 2021

Income Tax Appellate Tribunal, BENCH, RAIPUR

Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Sumit Chawla, Shri S. C Bafna, Shri R.B Doshi

For Respondent: Shri Gitesh Kumar

Hearing: 01.04.2020Pronounced: 01.04.2020

आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The Concerned CIT(Appeals). 4. The Concerned CIT. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, 5. रायपुर / DR, ITAT, Raipur. गार्ड फ़ाइल / Guard File. 6.

आदेशानुसार / BY ORDER, // True Copy //

धनजी सधिव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

4 VSV Group of 5 cases, Raipur

Date 1 Draft dictated on 01.04.2021 Sr.PS/PS 2 Draft placed before author 01.04.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

SSCA FUELS PRIVATE LIMITED,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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