What did the Tribunal hold?

The assessee was permitted to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Scheme'. The revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT for Assessment Year 2013-14. Subsequently, the assessee decided to opt for the 'Vivad Se Vishwas Scheme' to settle the disputed tax. The assessee requested to withdraw the appeal to facilitate the settlement under the scheme.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT to avail the benefits of the 'Vivad Se Vishwas Scheme'.

Vardaan Infrastructure Private… vs ITO | s.143(3) | 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)-II, Raipur 4. The Pr. CIT-II, Raipur 5. DR, ITAT, Raipur गाड� फाईल / Guard file.

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

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.

VARDAAN INFRASTRUCTURE PRIVATE LIMITED,RAIPUR vs. INCOME TAX OFFICER, WARD-4(1), RAIPUR

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What were the facts?

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