M/S SARASWATI COLD STORAGE,JASPUR vs. INCOME TAX OFFICER-2, RAIGARH, RAIGARH

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ITA 193/RPR/2017Status: DisposedITAT Raipur02 July 2021AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals. This was based on the assessee opting for the 'Vivad Se Vishwas Scheme' and receiving Form No. 3, indicating a refund amount.

What were the facts?

The assessee filed appeals against orders of the CIT(A) for assessment years 2007-08 to 2012-13. The assessee subsequently applied to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee's appeals should be withdrawn due to their participation in the 'Vivad Se Vishwas Scheme'.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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

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

For Respondent: Shri Sanjay Kumar

ORDER These six appeals by the assessee arise from the orders passed by the ld. CIT(A), Bilaspur on 31.03.2017 in relation to A.Ys.2007-08 to 2012-13.

2.

Before us, the assessee has filed letters for each appeal dated 15-05-2021 seeking permission to withdraw the appeals as it had received Form No.3 under ‘Vivad Se Vishwas Scheme’ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter filed in read as under : “It is respectfully stated that the assessee, being aggrieved with the order u/s 143(3) r.w.s. 147 of the Income Tax Act 1961, had filed an appeal before your honour on 22/06/2017. We have opted for Vivaad se Vishwas Scheme under Direct Tax Vivaad se Vishwas Act, 2020. The Form 1 and 2 for the same has already been filed and Form 3 is issued by the AO on 08/12/2020. The amount mentioned in Form 3 is refundable to the assessee of Rs.93,295.00. The copy of Form 3 is enclosed herewith for your reference and record. Therefore, we want to withdraw the appeal pending before your Honour. Hence, kindly issue a certificate of withdrawal of appeal so that we can file it with the designated authority under Vivaad se Vishwas scheme and both the appeals can be disposed under the said scheme.”

3.

On perusal of the above letters and having no objection from the side of ld. DR, we allow the request of assessee to withdraw the appeals.

4.

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

Order pronounced in the open Court on 2nd July, 2021.

1.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 2nd July, 2021 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The CIT(Appeal), Bilaspur 4. The Pr.CIT, Bilaspur 5. The DR, ITAT, Raipur; 6. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 02-07-2021 Sr.PS 2. Draft placed before author 02-07-2021 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the 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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