VARSHA KHANDELWAL,DHAMTARI vs. INCOME TAX OFFICER, WARD, DHAMTARI

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ITA 196/RPR/2018Status: DisposedITAT Raipur22 January 2021AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw the appeal because they had made a declaration under the VSV Act, 2020. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). Subsequently, the assessee filed a letter seeking withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal before the tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RAIPUR” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri S.K. Agrawal
For Respondent: Shri Gitesh Kumar
Hearing: 22.01.2021

आदेश / ORDER

1.

This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals)- I, Raipur on 17.08.2018 in relation to the assessment year 2012-13.

2.

Before us, the assessee has filed a letter dated 12.01.2021 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“I have filed declaration in form 1 under VSV Act 2020 for which I have received certificate in form No.3, copy of which is enclosed herewith for your kind perusal. In view of the above, I wish to withdraw the above appeal filed before honour, so kindly allow me to withdraw the above appeal and oblige.”

3.

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. As such, the assessee is permitted to withdraw the appeal.

4.

In the result, the appeal is dismissed as ‘withdrawn’.

Order pronounced in the open Court on 22nd January, 2021.

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