MUSTAK,BALLIA vs. ITO, WARD - 2(5), BALLIA

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ITA 176/VNS/2019Status: DisposedITAT Varanasi19 April 2022AY 2015-20162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the tax dispute for the assessment year 2015-16 was settled under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for assessment year 2015-16. The assessee later submitted Form No. 5 indicating settlement of the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the settlement of the tax dispute under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CIRCUIT ‘SMC’ BENCH, VARANASI

Before: SHRI.VIJAY PAL RAO

Hearing: 20.04.2022Pronounced: 20.04.2022

SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 12.11.2018 of CIT(A), Varanasi for the assessment year 2015-16. The assessee has filed a copy of Form No. 5 issued by the designated authority to show the settlement of the dispute under Vivad Se Vishwas Scheme, 2020 therefore, the assessee is seeking withdrawal of the present appeal.

2.

The learned DR has fairly submitted that the appeal of the assessee may be dismissed as withdrawn in view of the settlement of the tax dispute under Vivad Se Vishwas Scheme, 2020.

3.

Having considered the Form No. 5 issued by the designated under Vivad Se Vishwas Scheme, 2020 on 28th October, 2021, it is noted that the tax dispute for the assessment year 2015-16 has been settled under Vivad Se Vishwas Scheme, 2020. Accordingly, the present appeal of the assessee is dismissed being withdrawn in view of the settlement of the dispute under Vivad Se Vishwas Scheme, 2020.

4.

In the result, the appeal of the assessee is dismissed being withdrawn in view of the settlement of the dispute under Vivad Se Vishwas Scheme, 2020. Order pronounced in the open Court after conclusion of hearing on 20.04.2022.

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