SHRI LALIT KUMAR CHOPDA,RAIPUR vs. INCOME TAX OFFICER 4(3), RAIPUR

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ITA 18/RPR/2019Status: DisposedITAT Raipur01 April 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as no objection was raised by the Revenue. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee opted for the Vivad Se Vishwas Scheme and filed the requisite declaration and received a certificate. The assessee then requested the withdrawal of the appeal.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, AT PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Sumit Chawla
For Respondent: Shri Gitesh Kumar

This appeal by the assessee arises out of the order dated

29.10.

2018 passed by the CIT(A)-II, Raipur in relation to the assessment year 2014-15. 2. Before us, the assessee has filed a letter dated 23.03.2021

seeking withdrawal of the appeal. The contents of such letter reads

as under :

“1. With reference to above, I have filed an appeal on dated 07.01.2019 against the Appellate order passed u/s.250 by the Office of Commissioner of Income Tax Appeals-II, Raipur on dated 29.10.2018. Thereafter, I have opted the Vivad Se Vishwas Scheme, 2020 and have already filed the requisite declaration in prescribed Form No.1 & 2 u/s.4 of the Direct Tax Vivad Se Vishwas Act, 2020 on dated 23.12.2020 against the pending appeal. I have also been granted the Certificate in prescribed Form No.3 by the Honourable PCIT, Raipur-I on dated 25.01.2021. To proceed further with the Vivad Se Vishwas Scheme, I hereby request you to kindly withdraw the abovementioned appeal filed by me and oblige. For the 2 Lalit Kumar Chopda

same, I am hereby enclosing the copy of Form No.3 for your kind consideration.”

3.

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. As such, the assessee is permitted to withdraw the appeal.

4.

In the result, the appeal is dismissed as ‘withdrawn’.

Order pronounced in the Open Court on 01st April, 2021. (PARTRHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 01st April, 2021 सतीश आदेश की "ितिलिप अ"ेिषत/Copy of the Order is forwarded to: अपीलाथ" / The Appellant;

1.

""थ" / The Respondent;

2.3.

The CIT(A)-II, Raipur

4.

The Pr.CIT- II, Raipur

5.

DR, ITAT, Raipur गाड" फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

3 Lalit Kumar Chopda

Date

1.

Draft dictated on 01-04-2021 Sr.PS

2.

Draft placed before author 01-04-2021 Sr.PS

3.

Draft proposed & placed before JM the second member

4.

Draft discussed/approved by JM Second Member.

5.

Approved Draft comes to the Sr.PS Sr.PS/PS

6.

Kept for pronouncement on Sr.PS

7.

Date of uploading order Sr.PS

8.

File sent to the Bench Clerk Sr.PS

9.

Date on which 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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