What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals. The withdrawal was permitted based on the assessee's application under the Vivad Se Vishwas Scheme and no objection from the Revenue.

The assessee filed appeals before the ITAT for assessment years 2010-11 and 2011-12. The assessee subsequently applied under the 'Vivad Se Vishwas Scheme' and received acceptance from the CIT-TDS.

What were the issues?

The primary issue was whether the assessee could withdraw their pending appeals before the ITAT due to opting for the Vivad Se Vishwas Scheme.

Shri Naresh Jagdish Agrawal vs JCIT | ITAT Nagpur 2022

Income Tax Appellate Tribunal, SMC BENCH, NAGPUR

Before: SHRI R.S. SYAL

For Respondent: Shri G.J. Ninawe

PER R.S. SYAL, VP:

These appeals by the assessee arise out of two separate orders dated 18.12.2019 passed by CIT(A)-2, Nagpur in relation to the assessment years 2010-11 and 2011-12. 2. Before me, the ld. AR has filed a letter dated 07.10.2022 seeking permission to withdraw the appeals under ‘Vivad Se Vishwas Scheme’ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter reads as under : “The case of the above referred assessee company is fixed for hearing before Hon’ble Bench of the Income Tax Appellate Tribunal on 10th October, 2022. In this respect the assessee most respectfully begs to submit that the assessee had applied under Vivad se Vishwas Scheme subsequently the Hon’ble CIT-TDS, Nagpur had issued Form 5 duly accepted the dispute to be resolved under the said Scheme. The copy of Form No.5 is duly attached herewith for the kind perusal and records. It is therefore requested before the Hon’ble Bench to kindly allow the assessee to withdraw the appeal and close the appellant proceedings.”

On perusal of the above letter and having no objection from the side of ld. DR, I allow the request of ld. AR to withdraw the appeals.

In the result, the appeals are dismissed as ‘withdrawn’.

Order pronounced in the Open Court on 10th October, 2022. - (R.S.SYAL) VICE PRESIDENT पुणे Pune; ददिधांक Dated : 10th October, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent;

2.3.

The CIT(A)-1, Nagpur

The Pr.CIT-2/3, Nagpur 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, Nagpur / DR, Nagpur 6. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, //// Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date

Draft dictated on 10-10-2022 Sr.PS

Draft placed before author 10-10-2022 Sr.PS

Draft proposed & placed before the JM second member

Draft discussed/approved by Second JM Member.

Approved Draft comes to the Sr.PS/PS Sr.PS

Kept for pronouncement on Sr.PS

Date of uploading order Sr.PS

File sent to the Bench Clerk Sr.PS

Date on which file goes to the Head Clerk

10.

Date on which file goes to the A.R.

11.

Date of dispatch of Order.

SHRI NARESH JAGDISH AGRAWAL,NAGPUR vs. JCIT,TDS RANGE-2, NAGPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments