FAROOQ DOSHI,NAGPUR vs. INCOME TAX OFFICER, TDS, NAGPUR

PDF · subscribers
ITA 215/NAG/2018Status: DisposedITAT Nagpur21 August 2020AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeals as they had opted for the Vivad se Vishwas Scheme and received Form-3. The Tribunal allowed the withdrawal request.

What were the facts?

The assessee filed five appeals against orders of the CIT(Appeals) for assessment years 2010-11 to 2014-15. The assessee subsequently opted for the Direct Tax Vivad se Vishwas Scheme.

What were the issues?

Whether the assessee should be allowed to withdraw appeals filed before the Tribunal due to opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 206C(6A),Section 206C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Nilesh Toshniwar, CA
For Respondent: Shri Agnes P Thomas, Sr. DR

आदेश / ORDER

1.

These five appeals by the assessee arise out of the common order dated 02.04.2018 passed by the CIT(Appeals)-2, Nagpur in relation to the assessment years 2010-11 to 2014-15.

2.

Before us, the assessee has filed letters dated 13.07.2020, seeking withdrawal of the appeals. The relevant contents of such withdrawal letter which is common for all the appeals read as under :

“Appellant had filed an appeal against order u/s.206C(6A) 206 (C)7 issued by Honourable CIT(A)-2 dt.02.04.2018.

Appellant has opted for Direct tax Vivad se vishwas Schme and Form- 3 is received from Honourable CIT(TDS), Nagpur. Therefore, Appellant wants to withdraw the appeal. Kindly allow the Appellant, the under signed to withdraw the appeal.”

3.

On perusal of the above letters and having no objection from the side of ld. DR, we allow the request of the assessee to withdraw the appeals.

4.

In the result, all the appeals are dismissed as ‘withdrawn’.

Order pronounced in the open Court on 21st August, 2020.

More judgments on Section 206C(6A)

All 121 judgments and leading authorities on Section 206C(6A) →

Recent GST High Court judgments

Search GST case law →