What did the Tribunal hold?

The assessee's counsel requested to withdraw the appeal as the matter was settled under the Vivad Se Vishwas scheme. The tribunal allowed the withdrawal.

The assessee filed an appeal against the order of the CIT(A) for AY 2011-12. The assessee later applied for the Vivad Se Vishwas scheme, which was accepted and tax was paid.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas scheme.

M/S. Grishma Infrastructure Pvt… vs JCIT | ITAT Rajkot 2023

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SMT.ANNAPURNA GUPTA

For Appellant: Shri R.B. Shah, AR

Hearing: 13/04/2023

आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed by the assessee against order of the ld.Commissioner of Income-tax (Appeals)-2, Rajkot [hereinafter referred to as “the ld.CIT(A)”] dated 24.1.2020 passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short] for the Asst.Year 2011-12. 2. At the outset, the ld.counsel for the assessee has placed on record a letter dated 11.4.2023 signed by himself stating that his client had applied for the scheme under “Vivad Se Vishwas Bill, 2020, which was accepted on 22.12.2020 and the relevant tax was accordingly paid. Therefore, his client did not wish to press the issue any further and withdraw the appeal.

In view of the above written request of the ld.counsel for the assessee for withdrawal appeal of his client, the appeal of the assessee stands dismissed as being withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the Court on 13th April, 2023 at Ahmedabad.

M/S. GRISHMA INFRASTRUCTURE PVT. LTD.,JUNAGADH vs. THE JCIT, RANGE-1, JUNAGADH

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