SHREESALASAR AGRICULTURE & REALCON PRIVATE LIMITED,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR

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ITA 19/RPR/2020Status: DisposedITAT Raipur24 February 2021AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted permission to the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee later filed a withdrawal application seeking to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw the appeal due to settlement 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

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) – I, Raipur dated 21.11.2019 for the assessment year 2016-17. 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.

4.

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 Accordingly, the appeal of the assessee stands dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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

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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