SHRI AVINASH SUNIL SHINDE,NAGPUR vs. A,C.I.T CIR. 1, NAGPUR
What did the Tribunal hold?
The Tribunal permitted the withdrawal of the appeal. The appeal was dismissed as withdrawn by the assessee.
What were the facts?
The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee then filed a withdrawal application for the appeal.
What were the issues?
Whether the assessee can withdraw an appeal filed before the ITAT after opting for resolution under the Vivad Se Vishwas Act.
Which sections of the Income-tax Act were involved?
Direct Tax Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, BENCH, NAGPUR
Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY
आदेशानुसार / BY ORDER, // True Copy // धनजी सधिव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.
Date 1 Draft dictated on 03.09.2021 Sr.PS/PS 2 Draft placed before author 06.09.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order
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