SHRI MANOJ MAHESHWARI,NAGPUR vs. DY.C.I.T, CIRCLE-1, NAGPUR

PDF · subscribers
ITA 71/NAG/2019Status: DisposedITAT Nagpur27 September 2022AY 2006-072 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted permission to the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2006-07. The assessee sought to withdraw the appeal as the issues were settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee can withdraw an appeal if the issues are settled under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR – VIRTUAL COURT

Before: SHRI INTURI RAMA RAO

For Respondent: Shri G. J. Ninawe
Hearing: 27.09.2022Pronounced: 27.09.2022

PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)-1, Nagpur [‘the CIT(A)’] dated 21.01.2019 for the assessment year 2006-07. 2. When the matter had come up for hearing today, none appeared on behalf of the appellant-assessee despite due service of notice of hearing. However, the appellant filed a letter dated 27.09.2022 seeking permission to withdraw the above captioned appeal on the ground that the issues involved in this appeal stand settled under the Vivad Se Vishwas Scheme, 2020. The appellant

2 also filed copy of Form No.5 issued by the Pr. Commissioner of Income Tax- 1, Nagpur.

3.

On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of the appeal.

4.

In the circumstances, I hereby grant permission to the appellant to withdraw the appeal. Accordingly, the above captioned appeal stands dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’. Order pronounced in the open Court on this 27th day of September, 2022. (INTURI RAMA RAO) ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated :27th September, 2022. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The CIT(A)-1, Nagpur.

4.

The Pr. CIT-1, Nagpur. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, नागपुर /

5.

DR, ITAT, Nagpur. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

Recent GST High Court judgments

Search GST case law →