NAVEEN KUMAR PATEL,RAIPUR vs. INCOME TAX OFFICER, WARD 3(3), RAIPUR

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ITA 194/RPR/2018Status: DisposedITAT Raipur22 January 2021AY 2010-20112 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 The appeal was accordingly dismissed as withdrawn.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 before the ITAT against the order of the CIT(A). Subsequently, the assessee filed a withdrawal application stating their decision to opt for the 'Vivad Se Vishwas Scheme' to settle the disputed tax.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RAIPUR” BENCH, PUNE

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

For Respondent: Shri Gitesh Kumar
Hearing: 22.01.2021Pronounced: 22.01.2021

आदेश / ORDER This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals)- I, Raipur on 08.08.2018 in relation to the assessment year 2010-11.

1.

2. Before us, the assessee has filed a letter dated 05.01.2021 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“1. That being aggrieved with order of Commissioner of Income-tax (Appeals)-I, Raipur dt. 08.08.2018 in appeal no. 238/17-18 for the A.Y. 2010/11 arising out of assessment order passed under section 147 r.w.s. 143(3) on 10.10.2017, I had filed an appeal before hon'ble ITAT, Raipur Bench on 15.10.2018. Copies of Form No. 36 and acknowledgement of filing appeal on 24.06.2016 are enclosed.

2.

That later on I had decided to opt "Visad Se Vishwas Scheme' 2020" (VSVS) to settle issue of disputed tax involved in the impugned appeal for the A.Y. 2010/11 and accordingly, I had filed declaration in Form-1 and Form-2 prescribed under VSVS on 21.03.2020 before PCIT, Raipur-

1. 1. Copies of Form-I and Form-2 are enclosed.

3. That after due verification of my declaration filed under VSVS, Form-3 issued to me on 18.12.2020 by PCIT, Raipur-1 for the A.Y. 2010/11 in respect of impugned appeal. Copy of Form-3 is enclosed.

4. In view of precondition for filing Form-4 before the PCIT that to obtain appeal withdrawal order from the concerned appellate forum in respect of appeal to be settled under VSVS, I am hereby requesting your honour to kindly permit me to withdraw appeal no. 194/RPR/20 18 for the A.Y. 2010/11. In view of all above, your honour is kindly requested to issue me appeal withdrawal order in respect of impugned appeal for the A.Y. 2010/11 at the earliest so that I can file Form-4 before PCIT within the prescribed time.

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 22nd January, 2021.

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