SHRI RAGHURAJ PRASAD UPADHYAY,RAIPUR vs. THE INCOME TAX OFFICER, WARD-1(2), BHILAI

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ITA 38/RPR/2018Status: DisposedITAT Raipur22 January 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as no objection was raised by the Revenue. The appeal was accordingly dismissed.

What were the facts?

The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals). Subsequently, the assessee filed a declaration under the Direct Tax Vivad Se Vishwas Act, 2020, and sought to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeal 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 R.B. Doshi
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)- II, Raipur on 17.01.2018 in relation to the assessment year 2014-15.

2.

Before us, the assessee has filed a letter dated 10.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“Against the above appeal, the appellant has filed declaration in Form No.1 & 2 under the Direct Tax Vivad Se Vishwas Act, 2020. Copy of declaration is enclosed for your reference. Against the declaration filed Pr. CIT has also issued Form No.3 on 28.10.2020. In view of above, the appellant wishes to withdraw the appeal filed. Therefore, it is requested that the appellant may kindly be permitted to withdraw the appeal.

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In the result, the appeal is dismissed as ‘withdrawn’.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