DALPAT DALJIT SINGH,SHAHDOL vs. ASSISTANT COMMISSIONER OF INCOME TAX, KATNI

ITA 60/JAB/2018Status: DisposedITAT Jabalpur25 November 2020AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Principal Commissioner of Income Tax accepted the assessee's declaration under the Vivad Se Vishwas Scheme and issued Form-3. Consequently, the assessee sought to withdraw the appeal.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SHRI NRS GANESAN & SHRI SANJAY ARORA

For Appellant: Shri Sapan Usrethe, Adv
For Respondent: Shri Sarabjeet Singh, CIT-DR
Hearing: 25/11/2020Pronounced: 25/11/2020

Per N.R.S.Ganesan, JM: When the appeal is taken up for hearing, Shri Sapan Usrethe, ld. counsel for the assessee submitted that Pr. Commissioner of Income Tax-Jabalpur has accepted the declaration filed by the assessee under Vivad Se Vishwas Scheme- 2020 and issued Form-3. Therefore, ld. counsel for the assessee submitted that assessee may be permitted to withdraw the appeal. Accordingly, recording the statement of the ld. Counsel for the assessee, the assessee is permitted to withdraw the appeal. Accordingly, the same is dismissed as withdrawn. Dalpat Daljeet Singh v.Asstt.CIT

2.

In the result, appeal

The order continues below.

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