SHRI SHRI KISHORE KUNNANI,RAIPUR (CG) vs. THE ASSISTANT COMMISSIONER OF IMCOME TAX, RAIPUR (CG)

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ITA 309/BIL/2016Status: DisposedITAT Raipur24 February 2021AY 2007-082 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the orders of the CIT(Appeals) for assessment years 2006-07, 2007-08, and 2012-13. The assessee sought to withdraw these appeals as the issues were settled under the Vivad Se Vishwas Scheme.

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 INTURI RAMA RAO, AM & SHRI S.S. VISHWANETHRA RAVI, JM

For Appellant: Shri Veekaas S. Sharma
Hearing: 22.02.2021Pronounced: 24.02.2021

These are the appeals filed by the assessee directed against the common orders of ld. Commissioner of Income Tax (Appeals) – 1, Raipur dated 01.03.2016 for the assessment years 2006-07, 2007-08 and 2012-13 respectively.

2.

Before us, the appellant filed letter dated 09.02.2021 seeking permission to withdraw the appeals on the ground that the issue involved in these appeals stand settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by Principal Commissioner of Income Tax, Raipur – 1. 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 Accordingly, above three captioned appeals stand dismissed as withdrawn.

5.

In the result, all the above captioned three appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open Court on 24th day of February, 2021. (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) "याियक सद"य/JUDICIAL MEMBER लेखा सद"य/ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 24th February, 2021. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The CIT(Appeals) – 1, Raipur.

4.

The Pr.CIT-1, Raipur (C.G.) िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “राईपूर” ब"च, 5. पुणे / DR, ITAT, “RAIPUR” Bench, Pune. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

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