What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's submission and the Revenue's lack of objection.

The assessee filed an appeal before the ITAT for the assessment year 2015-16. Subsequently, the assessee opted for the Vivad se Vishwas Scheme and requested to withdraw the appeal as a pre-condition.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw its appeal due to opting for the Vivad se Vishwas Scheme.

Umiya Urban Co-Operative Bank… vs ACIT | ITAT Nagpur 2020

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

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

For Appellant: Shri K.K. Thakkar

For Respondent: Shri Agnes P Thomas

आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(Appeal)-2, Nagpur 4. The Pr. CIT-2, Nagpur 5. The DR, ITAT, Nagpur; गाड� फाईल / Guard file. 6. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Umiya Urban Co-operative Bank Ltd.

Date 1. Draft dictated on 21-08-2020 Sr.PS 2. Draft placed before author 21-08-2020 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

UMIYA URBAN CO-OPERATIVE BANK LIMITED,NAGPUR vs. ACIT(TDS), CIRCLE-2, NAGPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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