SHREEMATI PRATIBHA A HARISHCHANDRA,BHILAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BHILAI

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ITA 121/RPR/2019Status: DisposedITAT Raipur12 August 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal as the assessee had opted for the Vivad se Vishwas Scheme. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a penalty order. The assessee later opted to avail the benefits of the 'Vivad se Vishwas Scheme, 2020'. Consequently, the assessee sought to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RAIPUR” BENCH, RAIPUR

Before: SHRI PRADIP KUMAR KEDIA & SHRI PAWAN SINGH

For Respondent: Shri Ajit Kumar Laskar, DR

सुनवाई क� तार�ख / Date of 12/08/2021 Hearing घोषणा क� तार�ख /Date of 12/08/2021 Pronouncement आदेश/O R D E R PER BENCH:

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals), Raipur (‘CIT(A)’ in short), dated 03.12.2018 arising in the penalty order dated 26.04.2017 passed by the Assessing Officer (AO) under s. 271(1)(c) of the Income Tax Act, 1961 (the Act) concerning AY 2013-14.

2.

The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). When the matter was called for (Smt. Pratibha A Harischandra vs. ACIT) - 2 - hearing, the ld. counsel for the assessee at the outset has submitted that he does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that his application for withdrawal of appeal may please be granted. Reference was also made to written requests in this regard.

3.

The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee.

4.

In the light of written/oral request made on behalf of the captioned assessee, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

5.

In the result, the captioned appeal is dismissed as withdrawn.

This Order pronounced in Open Court on 12/08/2021

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