BALDEV SINGH ANOOP SINGH, HUF,RAIPUR vs. INCOME TAX OFFICER, WAD 3(2), RAIPUR

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ITA 215/RPR/2018Status: DisposedITAT Raipur22 January 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw the appeal before the tribunal. The revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2010-11. Subsequently, the assessee applied under the Vivad Se Vishwas Scheme and received a certificate.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme.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 PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri S.C. Bafna
For Respondent: Shri Gitesh Kumar
Hearing: 22.01.2021Pronounced: 22.01.2021

आदेश / ORDER

1.

This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals)- I, Raipur on 25.09.2018 in relation to the assessment year 2010-11.

2.

Before us, the assessee has filed a letter dated nil seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“2. That we have applied under Vivad Se Vishwas Scheme and Certificate in Form No. 3 of Vivad Se Vishwas Act, 2020 no.664397710211020 dt.21.10.2020 is issued to us. 3. We, humbly, withdraw our aforesaid appeal pending before your honour. Kindly, do needful and pass the order.”

3.

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. As such, the assessee is permitted to withdraw the appeal.

4.

In the result, the appeal is dismissed as ‘withdrawn’.

Order pronounced in the open Court on 22nd January, 2021.

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