SURENDRA KUMAR BHAGAT,PURNIA vs. PR. CIT, BHAGALPUR

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ITA 151/PAT/2019Status: DisposedITAT Patna17 May 2023AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the matter was settled under the Vivad Se Vishwas Scheme and discharge certificate was received. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a revision order for AY 2014-15. The matter was resolved under the Direct Taxes Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

Before: SHRI RAJPAL YADAV & SHRI GIRISH AGRAWAL

For Appellant: Shri Manish Rastogi, Advocate
For Respondent: Smt. Rinku Singh, CIT (DR)
Hearing: 11.05.2023Pronounced: 17.05.2023

O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is against the revision order of Ld. Pr. CIT, Bhagalpur vide Memo No. Pr.CIT/BGB/Tech./263/2018- 19/9573-75 dated 29.03.2019 against the order of ACIT, Circle-3, Purnia u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 20.12.2016 for AY 2014-15

2.

At the time of hearing Ld. Counsel for the assessee submitted that the matter under consideration has been resolved in the Direct Taxes Vivad Se Vishwas Scheme, 2020. Discharge in this regard has also been received from the Commissioner of Income Tax and copy of Form 5 is enclosed in the appeal file. He, there for prayed that the assessee may

Surendra Kumar Bhagat, AY: 2014-145 kindly be allowed to withdraw the appeal. Ld. CIT, DR has also raised no objection to this prayer of the assessee.

3.

In view of the above, we find that the matter has been resolved in the Direct Taxes Vivad Se Vishwas Scheme, 2020. Discharge in this regard has also been received by the assessee from the Commissioner of Income Tax and copy of Form 5 is also enclosed in the appeal file. Accordingly, we dismiss the appeal of the assessee as withdrawn.

4.

Appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 17th May, 2023.

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