M/S M/S SHYAM CONSTRUCTION,KAWARDHA (C.G.) vs. THE THE INCOME TAX OFFICER, KAWARDHA (C.G.)

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ITA 203/BIL/2016Status: DisposedITAT Raipur02 August 2021AY 2009-103 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to seek recall of the order if unforeseen circumstances arise.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee sought to withdraw the appeal as they had availed the Vivad Se Vishwas scheme.

What were the issues?

Whether the assessee can withdraw their appeal after opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PRADIP KUMAR KEDIA, HONBLE & SHRI N.K. CHOUDHRY, HON’BLE

For Appellant: Shri R.B. Doshi, CA
For Respondent: Shri Gitesh Kumar, DR
Hearing: 02/08/2021

O R D E R Per N.K. Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 28/12/2005 impugned herein passed by the ld.Commissioner of Income Tax (Appeals)-II [for short, “ld.Commissioner”], Raipur, u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for the A.Y. 2009-10.

2.

The Assessee has preferred an application under consideration dated 02/08/2021 for withdrawal of the appeal.

2 (M/s. Shyam Construction) 3. During the course of hearing, ld. counsel for the Assessee has submitted that since assessee has availed the immunity scheme i.e. Vivad Se Vishwas under the Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No.3, dated 08/03/2021 in response to the application filed by the Assessee under the scheme, therefore appeal of the Assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.

4.

The Ld. DR raised no objection, if the appeal of the Assessee is allowed to be dismissed as withdrawn.

5.

Having heard both the parties and perused the application for withdrawal of the appeal and Form No.3 (Copy already on record) issued by the Department. Considering the facts and circumstances of the case, the appeal of Assessee is liable to be dismissed as withdrawn with liberty to seek recall of the order as prayed for in accordance with law, hence ordered accordingly.

6.

In the result, appeal of the Assessee stands dismissed as withdrawn. Order Pronounced in open Court on this 02nd day of August, 2021.

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