What did the Tribunal hold?

The tribunal dismissed the assessee's appeal as withdrawn based on the assessee's submission regarding the Vivad Se Viswas Scheme. The revenue did not dispute this plea.

The assessee filed an appeal for assessment year 2009-10 against an order passed under section 143(3). The assessee informed the tribunal that they are availing the benefit of the Vivad Se Viswas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.

Manoj Kumar, Nawada vs ITO | ITAT Patna 2020

Income Tax Appellate Tribunal, PATNA, “VIRTUAL” COURT, AT KOLKATA

Before: SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM

For Appellant: Shri Rakesh Kumar, Advocate

For Respondent: Shri Ajay Kumar, Addl. CIT, Sr. D.R

Hearing: 15/09/2020Pronounced: 15/09/2020

आदेश / O R D E R Per Shri S. S. GODARA, JM:

The assessee’s appeal for assessment year 2009-10, arises against the learned CIT(Appeals)-1, Patna’s order dated 22.06.2018, passed in case no. 71/CIT(A)-1/2016-17 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ( in short the ‘Act’). Heard both the parties. Case files perused.

Learned counsel for the assessee submitted that the assessee is availing the amicable settlement benefit as per the “Vivad Se Viswas Scheme, 2020” and has filed an application in this regard before the competent authority. He wanted an adjournment or in the alternative pleaded for protection that if his application under the scheme is rejected by the authorities, the appeal may be restored. Revenue is fair enough in not disputing assessee’s foregoing plea.

This assessee’s appeal is dismissed as withdrawn in above terms.

Order pronounced in the Court on 15.09.2020

MANOJ KUMAR,NAWADA vs. ITO, WARD-2(5), BIHARSHARIF

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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