SHRI SHRI ASHOK KUMAR MITTAL,KORBA(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE, KORBA(CG)

PDF · subscribers
ITA 329/BIL/2016Status: DisposedITAT Raipur12 March 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal granted permission to the assessee to withdraw the appeals. The appeals were accordingly dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2011-12 and 2012-13. The assessee sought to withdraw the appeals as the issues were settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee can withdraw appeals when the issues are 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

For Respondent: Shri Gitesh Kumar
Hearing: 12.03.2021Pronounced: 12.03.2021

आदेश / ORDER

1.

The appeals filed by the assessee are directed against the separate orders passed by the Commissioner of Income Tax (Appeals)-Bilaspur, (C.G.) on 30.05.2016 in relation to the assessment years 2011-12 and 2012-13.

2.

Before us, the appellant filed a letter dated nil seeking permission to withdraw the appeal on the ground that the issue involved in these appeals stand settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copies of Form No.3 issued by the Principal Commissioner of Income Tax, (Central), Bhopal.

3.

On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeals.

4.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeals. Accordingly, the appeals stand dismissed as withdrawn.

5.

In the result, the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open Court on 12th day of March, 2021.

Recent GST High Court judgments

Search GST case law →