NARENDRA NATH CHOUBEY,DHANBAD vs. ITO, WARD-2(1), DHANBAD

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ITA 43/RAN/2020Status: DisposedITAT Ranchi27 February 2023AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee subsequently settled the matter under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee after settling the case under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RANCHI BENCH, RANCHI

Before: Shri Sanjay Garg & Shri Rajesh Kumar

IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI BENCH, RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member Assessment Year: 2013-14 Narendra Nath Choubey……...…………………………………….….…….……Appellant C.M.R.I. Jayprakash Nagar, P.O. Dhanbad, P.S. Dhanbad, Dist.- Dhanbad, Jharkhand- 826001. [PAN: ABKPC0100G] vs. ITO, Ward-2(1), Dhanbad..……………………...........……........……...…..…..Respondent Appearances by: Shri Rajesh Kr. Kapardhar, Advocate, appeared on behalf of the appellant. Shri Pranob Kumar Koley, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 27, 2023 Date of pronouncing the order : February 27, 2023

ORDER

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 26.04.2017 of the Commissioner of Income Tax (Appeals), Dhanbad [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

The ld. Counsel for the assessee, at the outset, has submitted that the assessee has settled the matter under Vivad Se Vishwas Scheme, 2020 launched by the Department. He, therefore, wish to withdraw the aforesaid appeal. The Ld. DR has no objection if the appeal of the assessee is dismissed as withdrawn. Under the circumstances, we allow the assessee to withdraw the appeal.

Assessment Year: 2013-14 Narendra Nath Choubey 3. In the result, the appeal of the assessee is dismissed as withdrawn.

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