SHRI MOHAN SONI,JANJGIR CHAMPA vs. INCOME TAX OFFICER, WARD- JANJGIR-CHAMPA, JANJGIR CHAMPA

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ITA 151/BIL/2017Status: DisposedITAT Raipur26 March 2021AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The Revenue did not object to the withdrawal application.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). Subsequently, the assessee sought to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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 S.S.VISWANETHRA RAVI

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), Bilaspur 4. The Pr.CIT-I, Bilaspur 5. DR, ITAT, Raipur गाड� फाईल / Guard file. 6.

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

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.

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