What did the Tribunal hold?

The tribunal permitted the assessee and HUF to withdraw their appeals as they had opted for the Vivad Se Vishwas scheme. The Revenue did not object to the withdrawal.

The assessee and assessee-HUF filed appeals before the ITAT for assessment years 2015-16 and 2011-12. They subsequently filed declarations under the Vivad Se Vishwas Act, 2020.

What were the issues?

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

Shri Subhash Prasad Sao &… vs ACIT | 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

Heard together (2 matters)

ITA No.82/RPR/2019

ITA No.150/RPR/2016

Read from the judgment's own cause title. This page is filed under one of them.

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.

SHRI SUBHASH PRASAD SAO & SONS(HUF),DURG(CG) vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BHILAI(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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