What did the Tribunal hold?

The assessee requested to withdraw the appeals due to filing a declaration under the Vivad Se Vishwas Act. The Revenue did not object to the withdrawal.

The assessee filed appeals against orders of the CIT(A) for assessment years 2009-10 and 2010-11. The assessee later filed a declaration under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee should be permitted to withdraw their appeals after opting for the Vivad Se Vishwas scheme.

M/S M/S Shree Ram Vihar, Raipur… vs The Asstt. Commissioner of Income… | ITAT Raipur 2021

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

Before: SHRI R.S. SYAL & SHRI S.S.VISWANETHRA RAVI

For Appellant: Shri R.B. Doshi

For Respondent: Shri Gitesh Kumar

आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent; 2. 3. The CIT(A)-33, New Delhi 4. The Pr.CIT-I, Raipur 5. DR, ITAT, Raipur गाड� फाईल / Guard file. 6.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune & 322/RPR/2016 M/s. Shree Ram Vihar

Date 1. Draft dictated on 26-03-2021 Sr.PS 2. Draft placed before author 26-03-2021 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.

M/S M/S SHREE RAM VIHAR,RAIPUR (CG) vs. THE ASSTT. COMMISSIONER OF INCOME TAX 2(1), RAIPUR (CG)

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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