MESERS BHAGWATI INDUSTRIES,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), RAIPUR

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ITA 167/RPR/2019Status: DisposedITAT Raipur15 February 2021AY 2013-142 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 The appeal was accordingly dismissed as withdrawn.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 against the CIT(A)'s order for AY 2013-14. The assessee later sought to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the assessee can withdraw an appeal if the issue is 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 R.S. SYAL & SHRI S.S. VISHWANETHRA RAVI, JM

For Appellant: Shri G.S. Agarwal
For Respondent: Shri Gitesh Kumar
Hearing: 15.02.2021Pronounced: 15.02.2021

आदेश / ORDER

1.

This appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 1, Raipur (C.G.) on 13.03.2019 in relation to the assessment year 2013-14.

2.

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.

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 Accordingly, the appeal stands dismissed as withdrawn.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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 15th day of February, 2021.

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