THE KISAN SEHKARI CHINI MILLS LTD.,UTTAR PRADESH vs. JCIT, RANGE- 1, MORADABAD

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ITA 4248/DEL/2017Status: DisposedITAT Delhi24 February 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's withdrawal letter and the issuance of Form No.3 under the Vivad se Vishwas Scheme. Based on this, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee subsequently filed a withdrawal letter stating that the issues were settled under the Vivad se Vishwas Scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has settled the dispute under a tax settlement scheme.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, DELHI BENCHES “G” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI B.R.R KUMAR

For Appellant: Shri Prakaash Dubey, Sr. DR
Hearing: 24.02.2021Pronounced: 24.02.2021

ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A), Moradabad, Dated 12.05.2017, for the A.Y. 2012-2013.

2.

None appeared for Assessee. However, Assessee sent letter to the Registry through speed post seeking

1.

2 ITA.No.4248/Del./2017 The Kisan Sehkari Chini Mills Ltd., Kala Khera, Hasanpur-Gajraula, Uttar Pradesh. permission to withdraw the appeal as the issues involved in the appeal is settled under VIVAD SE VISHWAS SCHEME, 2020 and Form No.3 have already been issued by the Department.

3.

In view of the above, appeal of the assessee dismissed as withdrawn.

Order pronounced in the open Court.

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