KOYALA KARMACHARI GRIH NIRMAN AVM KALYAN SAHAKARI SAMITI MARYADIT,BILASPUR(CG) vs. I.T.O. WARD A(1), BILASPUR(CG)
What did the Tribunal hold?
The Tribunal granted permission to the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.
What were the facts?
The assessee filed an appeal before the ITAT. The assessee subsequently sought permission to withdraw the appeal. This was because the issue involved in the appeal was settled under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
Whether the assessee can withdraw an appeal if the issue is settled under the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “RAIPUR” BENCH, PUNE
Before: SHRI R.S. SYAL & SHRI S.S. VISHWANETHRA RAVI, JM
आदेश / ORDER
This appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals)-Bilaspur, (C.G.) on 06.06.2014 in relation to the assessment year 2010-11.
Before us, the appellant filed a letter dated nil seeking permission to withdraw the appeal on the ground that the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by the Principal Commissioner of Income Tax, Raipur – 1.
On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeal.
In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the appeal stands dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open Court on 12th day of March, 2021.
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