What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee sought permission to withdraw the appeal. This withdrawal was requested because 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 due to settlement under the Vivad Se Vishwas Scheme.

Dharam Chand Khajnchi vs ITO | ITAT Nagpur 2022

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

Before: SHRI INTURI RAMA RAO

For Appellant: Shri Mahavir Atal

For Respondent: Shri G. J. Ninawe

Hearing: 26.09.2022Pronounced: 26.09.2022

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, Guwahati [‘the CIT(A)’] dated 13.12.2018 for the assessment year 2014-15. 2. When the matter had come up for hearing today, the appellant filed a letter 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 also filed copy of Form No.5 issued by the Pr. Commissioner of Income Tax- 1, Nagpur.

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

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 Accordingly, the above captioned appeal stands dismissed as withdrawn.

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’. Order pronounced in the open Court on this 26th day of September, 2022. (INTURI RAMA RAO) ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated :26th September, 2022. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

""यथ" / The Respondent.

2.3.

The CIT(A)-1, Guwahati.

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

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

DHARAM CHAND KHAJNCHI,NAGPUR vs. INCOME TAX OFFICER WARD 2(1), GUWAHAT

What did the Tribunal hold?

What were the facts?

What were the issues?

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