M/S. SETH B.N. AGARWAL & CO.,BETUL vs. INCOME TAX OFFICER, BETUL

ITA 3/JAB/2019Status: DisposedITAT Jabalpur22 June 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that by opting for the Vivad Se Viswas Scheme, the assessee waived its rights under the appellate procedure, making the appeal not maintainable. Consequently, the withdrawal of the appeal was permitted.

What were the facts?

The assessee intended to withdraw its appeal before the ITAT because it had opted for the Vivad Se Viswas Scheme, 2019. The necessary forms were filed and the tax was deposited.

What were the issues?

Whether an appeal before the ITAT is maintainable when the assessee has opted for and been accepted under the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH,

Before: SH. SANJAY ARORA, HONBLE

For Respondent: Smt. Swati Agarwal, Sr. DR
Hearing: 22/06/2021Pronounced: 22/06/2021

Per Sanjay Arora, AM This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-3, Bhopal (‘CIT(A)’ for short) dated 30/10/2018, partly allowing the assessee’s appeal contesting its’ assessment under section 143(3) of the Income Tax Act, 1961 ('the Act' hereinafter) for the Assessment Year (AY) 2013-14 vide Order dated 02/11/2015. 2. At the very outset, it was submitted by Sh. Purohit, the ld. counsel for the assessee, that the assessee intends to withdraw its’ appeal in view of it having opted for the ‘Vivad Se Viswas Scheme, 2019’. The same has since been accepted and Form 3, signifying the same, issued, with the assesee having deposited the requisite tax there

The order continues below.

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