RAJEEV JAIN,DEHRADUN vs. DCIT, CENTRAL CIRCLE, DEHRADUN

PDF · subscribers
ITA 90/DDN/2019Status: DisposedITAT Dehradun15 January 2021AY 2016-172 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals. The appeals were dismissed as per the assessee's decision to avail the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed three appeals before the ITAT for assessment years 2015-16 to 2017-18. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals could be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DEHRADUN BENCH”

Before: SHRI R.K. PANDA & MS. SUCHITRA KAMBLE

For Appellant: Shri Suresh Pandey, Advocate
For Respondent: Shri Naveen Chandra Upadhyaya
Hearing: 20/01/2021

The above three appeals filed by the assessee are directed against the common order dated 25.06.2019 of the Ld. CIT(A)-IV, Kanpur for the assessment years 2015-16 to 2017-18 respectively.

2.

Ld. Counsel for the assessee at the outset filed an application seeking withdrawal of the appeals on the ground that assessee has opted for Vivad Se Vishwas Scheme, 2020 and has received Form No. 3.

3.

In view of the above submission of the Ld. Counsel for the assessee and in absence of any objection from the side of the Ld. Sr. DR, the request of the assessee seeking withdrawal of the appeals are allowed. The appeals filed by the assessee are accordingly dismissed.

Recent GST High Court judgments

Search GST case law →