What did the Tribunal hold?

The tribunal granted permission for the assessee to withdraw the appeal, as the department had no objection and the issue was settled under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order for AY 2008-09. The assessee requested to withdraw the appeal, stating the issue was settled under the Vivad Se Vishwas Scheme, 2020, and provided Form No.3.

What were the issues?

Whether the assessee should be permitted to withdraw the appeal given the settlement under the Vivad Se Vishwas Scheme, 2020.

Shri V. Koteshwar Rao, Bilaspur vs ITO | ITAT Raipur 2021

Income Tax Appellate Tribunal, “RAIPUR” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISHWANETHRA RAVI, JM

For Appellant: Shri Vindo Khatri

For Respondent: Shri Gitesh Kumar

Hearing: 12.03.2021Pronounced: 12.03.2021

आदेश / ORDER

This appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeal)-Bilaspur, (C.G.) on 25.09.2017 in relation to the assessment year 2008-09.

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 Accordingly, the appeal stands dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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.

SHRI V. KOTESHWAR RAO,BILASPUR vs. INCOME TAX OFFICER, WARD 2(1), BILASPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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