MAHASIN B. BAGWAN,ICHALKARANJI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC-TDS, GHAZIABAD
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Income Tax Appellate Tribunal granted the appellant's request to withdraw the appeal. The tribunal accordingly dismissed the appeal as withdrawn.
What were the facts?
The assessee filed an appeal against an order for assessment year 2014-15. The assessee subsequently sought to withdraw the appeal. The reason for withdrawal was that the issues involved were settled under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
The primary issue was whether the assessee should be permitted to withdraw the appeal. The settlement of the dispute under the Vivad Se Vishwas Scheme was the basis for the withdrawal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI
ORDER
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