ALOK CHOUHDARY,RAIPUR vs. ASSISTASNT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR

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ITA 123/RPR/2019Status: DisposedITAT Raipur19 March 2021AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessees to withdraw their appeals as they had opted for the Vivad Se Vishwas scheme.

What were the facts?

The assessees filed appeals before the ITAT. Subsequently, they filed declarations under The Direct Tax Vivad Se Vishwas Act, 2020, which were approved.

What were the issues?

Whether the assessees should be permitted to withdraw their appeals due to opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

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 S.S.VISWANETHRA RAVI

For Respondent: Shri P.K. Mishra

Heard together (4 matters)

ITA No.123/RPR/2019
ITA No.155/RPR/2019
ITA No.158/RPR/2019
ITA No.159/RPR/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / ORDER

1.

These 4 appeals by the connected group but different assessees arise out of the respective orders dated 13.02.2019 & 08.03.2019 passed by the CIT(A)-I. Raipur in relation to the captioned assessment years.

2. Before us, the assessee(s) have filed common letters dated 08.03.2021 seeking withdrawal of the appeals. The relevant contents of such letters (except appeal particulars) read as under :

“1. The above mentioned appeal was filed on 03.06.2019. Copy of appeal memo is enclosed.

2.

In respect of above appeal it is submitted that I have filed the declaration under ‘THE DIRECT TAX VIVAD SE VISHWAS ACT 2020” before the designated authority. Designated authority has approved the declaration and issued Form-3. I am enclosing copy of Form 3 issued by the Ld. Principal CIT.

3. In view of the above declaration filed under THE DIRECT TAX VIVAD SE VISHWAS ACT-2020 appellant wishes to withdraw the appeal filed. Therefore it is requested that the appellant may kindly be permitted to withdraw the appeal.”

3.

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

3 Choudhari group

4.

In the result, the appeal are dismissed as ‘withdrawn’.

Order pronounced in the Open Court on 19th March, 2021.

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