THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BALLARI., BELLARY vs. SHRI NAGAPP D. WADDAR., RAICHUR

PDF · subscribers
ITA 129/PAN/2017Status: HeardITAT Panaji23 February 2022AY 2011-124 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed an application under the Vivad se Vishwas scheme and Form 5 had been issued. The Revenue did not controvert this position.

What were the facts?

The Revenue filed an appeal against the CIT(Appeals) order. The assessee filed an application under the Direct Tax Vivad se Vishwas Act, 2020, and Form 5 was issued by the designated authority.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's settlement under the Vivad se Vishwas scheme.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, PANAJI

Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D BATTULL

For Appellant: Smt. Sunaina Bhatiya, AR
For Respondent: Shri Sourabh Nayak, Sr. DR
Hearing: 23.02.2022Pronounced: 23.02.2022

आदेश / ORDER

PER RAVISH SOOD, JM:

1.

The present appeal filed by the Revenue is directed against the order passed by the CIT(Appeals), Gulbarga dated 22.02.2017, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Income- tax Act, 1961, dated 06.03.2014 for assessment year 2011-12.

2.

The assessee has filed a letter dated 14.10.2021, wherein it is stated that in order to settle the aforesaid appeal pending before the Tribunal an application has been filed under the Direct Tax Vivad se Vishwas Act, 2020. During the course of hearing of the appeal, it was stated by the Ld. Authorized Representative (in short ‘AR') for the assessee that “Form 5” have been issued by the designated authority. Backed by the aforesaid facts it is requested that the captioned appeal may be allowed to be withdrawn.

3. The ld. D.R did not controvert the aforesaid factual position as had been stated before us.

4.

In view of the above we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme, then, the appellant shall have liberty to approach the Tribunal for restoration of its appeal.

3 The DCIT, Central Cirle Vs. Shri Nagappa D. Waddar

5.

Resultantly, the appeal is dismissed as withdrawn subject to the observation recorded hereinabove. Order pronounced in Open Court on 23rd day of February, 2022.

Sd/- Sd/- JAMLAPPA D BATTULL RAVISH SOOD ACCOUNTANT MEMBER JUDICIAL MEMBER रायपुर/ RAIPUR ; �दनांक / Dated : 23rd February, 2022 *SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2.

Recent GST High Court judgments

Search GST case law →