What did the Tribunal hold?

The Income Tax Appellate Tribunal granted permission to the assessee to withdraw the appeal, as the Department Representative had no objection. Consequently, the appeal was dismissed as withdrawn.

Ashish Industrial & Commercial Enterprises Pvt. Ltd. filed an appeal against the CIT(A)'s order for AY 2012-13. The assessee subsequently sought to withdraw the appeal, stating that the issue involved had been settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The key legal issue was whether the assessee should be permitted to withdraw their appeal before the ITAT, given that the underlying dispute was settled under the Vivad Se Vishwas Scheme, 2020.

M/S Ashish Industrial 7… vs DCIT | ITAT Raipur 2021

Income Tax Appellate Tribunal, “RAIPUR” BENCH, PUNE

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

For Appellant: Shri R. B. Doshi

Hearing: 22.02.2021Pronounced: 24.02.2021

This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals) – II, Raipur dated 19.12.2016 for the assessment year 2012-13. 2. Before us, the appellant filed letter dated 08.02.2021 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 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 appeal.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the appeal of the assessee stands dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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

""यथ" / The Respondent.

2.3.

The CIT(Appeals) – II, Raipur.

The Pr.CIT-II, 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.

M/S ASHISH INDUSTRIAL 7 COMMERCIAL ENTERPRISES PVT. LTD., BHILAI,BHILAI(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE, 1(1),BHLAI, BHILAI(CG)

What did the Tribunal hold?

What were the facts?

What were the issues?

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