SHRI KULDEEP BADAL,TIKAMGARH vs. INCOME TAX OFFICER, TIKAMGARH
What did the Tribunal hold?
The Tribunal noted that the Vivad Se Vishwas Act allows for the withdrawal of appeals upon resolution of the dispute under the scheme. Therefore, the assessee's appeal was permitted to be withdrawn.
What were the facts?
The assessee filed an appeal against an assessment order. During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas Scheme, 2019.
What were the issues?
Whether an appeal filed before the ITAT can be withdrawn when the assessee has opted for the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JABALPUR BENCH,
Before: SH. SANJAY ARORA, HONBLE
Per Sanjay Arora, AM This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals), Gwalior (‘CIT(A)’ for short) dated 20/9/2019, partly allowing the assessee’s appeal contesting his assessment under section 147 read with sec. 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2016-17 vide Order dated 25/12/2018. 2. None appeared for and on behalf of the assessee when the appeal was called out for hearing. It stands, however, observed that the assessee has through his counsel, Sh. Srivastava, Adv., moved an application dated 25/6/2021 on 28/6/2021, informing that the assessee has since opted for the Vivad Se Vishwas Scheme, 2019 in respect of his
The order continues below.
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