SMT. SAVITA DEVI SHARMA,JANJGIR CHAMPA vs. ICOME TAX OFFICER, JANJGIR CHAMPA
What did the Tribunal hold?
The tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal before the ITAT for the assessment year 2008-09. The assessee later filed an application to withdraw the appeal.
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 R.S. SYAL & SHRI S.S. VISHWANETHRA RAVI, JM
आदेश / ORDER
This appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 1, Bilaspur, (C.G.) on 28.09.2017 in relation to the assessment year 2008-09.
Before us, the appellant filed a letter dated 29.01.2021 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.
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 Accordingly, the appeal stands dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.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 15th day of February, 2021.
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