ITAT Jabalpur Judgments — July 2021

STATE BANK OF INDIA MAIN BRANCH,SAGAR vs DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD

ITA 57/JAB/2018[2013-14]Status: Disposed22 Jul 2021AY 2013-14Withdrawn

The Tribunal held that by opting for the Vivad-se-Vishwas Scheme, the assessee had relinquished its rights under the appellate procedure, making the appeals unmaintainable. The appeals were dismissed as withdrawn, with liberty to seek restoration if the scheme application was rejected.

STATE BANK OF INDIA,BRANCH-BANDRI,SAGAR vs DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

ITA 81/JAB/2018[2013-14]Status: Disposed22 Jul 2021AY 2013-14Withdrawn

The Tribunal held that by opting for the Vivad-se-Vishwas Scheme, the assessee had relinquished its rights under the appellate procedure, making the appeals unmaintainable. The appeals were dismissed as withdrawn, with liberty to seek restoration if the scheme application was rejected.

STATE BANK OF INDIA,BRANCH-BANDRI,SAGAR vs DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

ITA 82/JAB/2018[2014-15]Status: Disposed22 Jul 2021AY 2014-15Withdrawn

The Tribunal held that by opting for the Vivad-se-Vishwas Scheme, the assessee had relinquished its rights under the appellate procedure, making the appeals unmaintainable. The appeals were dismissed as withdrawn, with liberty to seek restoration if the scheme application was rejected.

STATE BANK OF INDIA,BRANCH-BANDRI,SAGAR vs DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

ITA 83/JAB/2018[2015-16]Status: Disposed22 Jul 2021AY 2015-16Withdrawn

The Tribunal held that by opting for the Vivad-se-Vishwas Scheme, the assessee had relinquished its rights under the appellate procedure, making the appeals unmaintainable. The appeals were dismissed as withdrawn, with liberty to seek restoration if the scheme application was rejected.

STATE BANK OF INDIA,BRANCH-GANESHGANJ,SHAHPUR,SAGAR vs DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

ITA 84/JAB/2018[2013-14]Status: Disposed22 Jul 2021AY 2013-14Withdrawn

The Tribunal held that by opting for the Vivad-se-Vishwas Scheme, the assessee had relinquished its rights under the appellate procedure, making the appeals unmaintainable. The appeals were dismissed as withdrawn, with liberty to seek restoration if the scheme application was rejected.

STATE BANK OF INDIA UNIVERSITY BRANCH,SAGAR vs DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD

ITA 58/JAB/2018[2013-14]Status: Disposed22 Jul 2021AY 2013-14Withdrawn

The Tribunal held that by opting for the Vivad-se-Vishwas Scheme, the assessee had relinquished its rights under the appellate procedure, making the appeals unmaintainable. The appeals were dismissed as withdrawn, with liberty to seek restoration if the scheme application was rejected.

SHRI PRINCE RAI,DAMOH vs INCOME TAX OFFICER, DAMOH

ITA 145/JAB/2018[2009-10]Status: Disposed22 Jul 2021AY 2009-10Allowed

The Tribunal held that the CIT(A)'s order was not maintainable as it failed to provide a speaking order and consider the assessee's case on merits. The matter was restored to the CIT(A) for a fresh decision after providing due opportunity.

STATE BANK OF INDIA,BRANCH-GANESHGANJ,SHAHPUR,SAGAR vs DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

ITA 85/JAB/2018[2014-15]Status: Disposed22 Jul 2021AY 2014-15Withdrawn

The Tribunal held that by opting for the Vivad-se-Vishwas Scheme, the assessee had relinquished its rights under the appellate procedure, making the appeals unmaintainable. The appeals were dismissed as withdrawn, with liberty to seek restoration if the scheme application was rejected.

STATE BANK OF INDIA,BRANCH-MAHAR REGIMENTAL CENTRE,SAGAR vs DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

ITA 86/JAB/2018[2013-14]Status: Disposed22 Jul 2021AY 2013-14Withdrawn

The Tribunal held that by opting for the Vivad-se-Vishwas Scheme, the assessee had relinquished its rights under the appellate procedure, making the appeals unmaintainable. The appeals were dismissed as withdrawn, with liberty to seek restoration if the scheme application was rejected.

STATE BANK OF INDIA,BRANCH-MAHAR REGIMENTAL CENTRE,SAGAR vs DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

ITA 87/JAB/2018[2014-15]Status: Disposed22 Jul 2021AY 2014-15Withdrawn

The Tribunal held that by opting for the Vivad-se-Vishwas Scheme, the assessee had relinquished its rights under the appellate procedure, making the appeals unmaintainable. The appeals were dismissed as withdrawn, with liberty to seek restoration if the scheme application was rejected.

NEEL KUMAR JAIN,TIKAMGARH vs I T O WARD DISTRICT TIKAMGARH, TIKAMGARH

ITA 64/JAB/2019[2009-10]Status: Disposed13 Jul 2021AY 2009-10Allowed

The Tribunal allowed the assessee's appeal for statistical purposes, remanding the matter back to the CIT(A). This was done to provide the assessee with a fresh opportunity to present his case on merits, considering the grave personal circumstances.