RAJKUMAR MANGHNANI,SATNA vs. INCOME TAX OFFICER WARD-1, SATNA

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ITA 12/JAB/2020Status: DisposedITAT Jabalpur23 November 2020AY 2015-161 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee availed the Vivad Se Vishwas Scheme, 2020. The Pr. Commissioner of Income Tax accepted the assessee's declaration under the scheme.

What were the issues?

Whether the assessee's appeal should be withdrawn and dismissed as the assessee has opted for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme 2020

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 SapanUsrethe, Adv
For Respondent: Shri I B Khandel,DR
Hearing: 23/11/2020Pronounced: 23/11/2020

ORDER

Per N.R.S. Ganesan, JM:

1.

The assessee filed an application praying for withdrawal of appeal on the ground that he availed Vivad Se Vishwas Scheme 2020. The Pr. Commissioner of Income Tax-Jabalpur accepted the declaration of the assessee and issued Form-3. In view of the above, prayer of the assessee to withdraw the appeal is accepted and the appeal is dismissed as withdrawn.

2.

In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on November 23rd , 2020.

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