What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The Revenue did not raise any objection to the withdrawal application.

The assessee filed an appeal before the ITAT. Subsequently, the assessee filed an application under the Vivad Se Vishwas Act, 2020, and received a certificate. The assessee then sought to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas scheme.

Mesers Sri Sainath Industries… vs DCIT | ITAT Raipur 2021

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)-I, Raipur 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

M/s. Sri Sainath Industries Pvt. Ltd.,

Date 1. Draft dictated on 19-03-2021 Sr.PS 2. Draft placed before author 19-03-2021 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.

MESERS SRI SAINATH INDUSTRIES PRIVATE LIMITED,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(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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