What did the Tribunal hold?

The tribunal noted that the dispute was settled under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order for AY 2007-2008. The dispute has since been settled under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Mesers Vandana Auto vs ACIT | ITAT Raipur 2022

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM

Hearing: 04/08/2022Pronounced: 04/08/2022

Per Arun Khodpia, AM : This appeal is filed by the assessee against the order passed by the CIT(A)-I, Raipur, dated 04.12.2018 for the assessment year 2007-2008. 2. At the outset, ld. AR of the assessee placed an application for withdrawal of appeal stating therein that the dispute in the present appeal has been settled under Direct Tax Vivad Se Vishwas Scheme, 2020 before the appropriate authority and in pursuance to which the competent authority has issued Form No.3 has been issued by the department and Form No.5 is awaited. Copies of Form No.1, Form No.3 & Form No.4 have been filed along with the withdrawal application. Therefore, ld. AR submitted that the assessee may be permitted to withdraw the present appeal.

The ld. Sr. DR did not controvert the aforesaid factual position as had been canvassed before us.

Since the matter in issue has been settled under the Direct Tax Vivad Se Vishwas Scheme, 2020, therefore, the appeal of the assessee is dismissed as withdrawn.

In the result, the appeal of assessee is dismissed. Order pronounced in the open court on 04/08/ 2022. (RAVISH SOOD) (ARUN KHODPIA) न्यानयक सदस्य / JUDICIAL MEMBER लेखा सदस्य / ACCOUNTANT MEMBER रायपुर/Raipur; ददनाांक Dated 04/08/2022 Prakash Kumar Mishra, Sr.P.S.(on tour) आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अिीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, रायिुर/ DR, ITAT, Raipur आदेशािुसार/ BY ORDER, गार्ड फाईल / Guard file. 6. सत्यावित प्रयत //// (

MESERS VANDANA AUTO,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX 1(1), RAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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