SHRI VEDPRAKSH CHANDIRAM WADHWANI,NAGPUR vs. ACIT CIRCLE -2, NAGPUR
What did the Tribunal hold?
The Tribunal noted the assessee's request to withdraw the appeal due to the Vivad Se Vishwas Scheme application. The Revenue had no objection to the withdrawal.
What were the facts?
The assessee filed an appeal before the ITAT for the assessment year 2013-14. The assessee subsequently filed an application under the Vivad Se Vishwas Scheme.
What were the issues?
The primary issue was whether the appeal should be dismissed as withdrawn based on the assessee's application under the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR
Before: SHRI S.S. VISWANETHRA RAVI & SHRI G.D. PADMAHSHALI
आदेश / ORDER
PER S.S. VISWANETHRA RAVI, JM :
This appeal by the assessee against the order dated 29-06-2020 passed by the Commissioner of Income Tax (Appeals)-2, Nagpur [‘CIT(A)’] for assessment year 2013-14.
On perusal of the letter filed by the assessee, we note that the assessee wishes to withdraw the appeal in view of having filed application under Vivad Se Vishwas Scheme proof of which the Form No. 4 is enclosed before this Tribunal.
Shri G.J. Ninawe, the ld. DR has no objection in case the assessee wishes to withdraw the appeal.
In view of the request made by the assessee the appeal is dismissed as withdrawn.
Order pronounced in the open court on 18th October, 2022.
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