MESERS MANS CONSTRUCTION BUILDERS AND DEVELOPERS,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL-I, RAIPUR

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ITA 72/RPR/2019Status: DisposedITAT Raipur22 December 2020AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). Subsequently, the assessee opted for the Vivad Se Vishwas Scheme, 2020, to settle the tax arrears.

What were the issues?

Whether the appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271AAB

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 Appellant: Shri G.S. Agrawal / Shri Sameer Singh
For Respondent: Shri Gitesh Kumar
Hearing: 23.12.2020Pronounced: 23.12.2020

आदेश / ORDER

1.

This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals)-1, Raipur on 18.02.2019 in relation to the assessment year 2014-15.

2.

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

“That the appellant firm has filed an appeal (Appeal No.ITA 72/RPR/2019, dated 16/4/2019) before the Honourable Bench against the order in appeal number 1142/16-17, dated 18/02/2019 passed by the CIT-1, Raipur under section 271AAB of Income Tax Act, 1961, pertaining to A.Y. 2014-15. That the under signed appellant has opted for Vivad Se Vishwas Scheme, 2020 and filed the declaration under section 4(1) of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020) for the resolution under VSV Scheme, 2020 to resolve the pending case before appellate authorities i.e., ITAT, vide acknowledgment number of FORM – 1 is 336507310080520, dated 08/05/2020 in respect of demand raised. The appellant is enclosing herewith a copy of FORMVSV-1 as “Annexure-1”. The designated authority have already issued the Form-3 for Certificate under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020). The appellant is enclosing herewith a copy of FORMVSV-1 as “Annexure-2”. Therefore appellant hereby request your honours to allow the undersigned appellant to withdraw the appeal pending before ITAT, Raipur Bench in pursuance of Vivad Se Vishwas Scheme, 2020 to settle the pending case in full and final settlement of tax arrears under the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020).”

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 23rd December, 2020.

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