SRI ADITYA AGRAWAL,BARGARH vs. PRINCIPAL CIT, SAMBALPUR

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ITA 59/CTK/2020Status: DisposedITAT Cuttack13 September 2022AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed an application under the Vivad se Vishwas Scheme and had received Form No. 3. Consequently, the assessee's request to withdraw the appeal was granted.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax (Pr. CIT). During the hearing, the assessee's representative stated that the assessee had opted for the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw the appeal due to opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: ARUN KHODPIA & ARUN KHODPIA & ARUN KHODPIA

For Appellant: Shri P.K.Mishra, AR (Withdrawal application)
For Respondent: Shri M.K.Gautam, CIT, Shri M.K.Gautam, CIT DR
Pronounced: 13/9

Sri Sri Aditya Aditya Agrawal, Agrawal, Vs. Pr. CIT, Sambalpur Pr. CIT, Sambalpur Dharmasala Dharmasala Chowk, Chowk, Bargarh. PAN/GIR No. PAN/GIR No.AXAPA 1897 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee by Assessee by : Shri P.K.Mishra, AR (Withdrawal application) (Withdrawal application) Revenue by : Shri M.K.Gautam, CIT : Shri M.K.Gautam, CIT DR Date of Hearing : 13 /9 9/2022 Date of Pronouncement : 13/9 9/2022 O R D E R Per Bench This is an appeal filed by the assessee aga This is an appeal filed by the assessee against the order of the ld Pr. inst the order of the ld Pr. CIT, Sambalpur CIT, Sambalpur dated 29.3.2019 passed u/.263 of the Act 29.3.2019 passed u/.263 of the Act in Appeal No. Pr. CIT/SBP./263/24/2018 Pr. CIT/SBP./263/24/2018-19 for the assessment year for the assessment year 2015-16.

2.

Shri P.K.Mishra, ld AR appeared for the assessee and Shri Shri P.K.Mishra, ld AR appeared for the assessee and Shri Shri P.K.Mishra, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. M.K.Gautam, ld CIT DR appeared for the revenue.

3.

At the time of hearing, ld AR of the assessee submitted that the At the time of hearing, ld AR of the assessee submitted that the At the time of hearing, ld AR of the assessee submitted that the assessee has fil assessee has filed application under Vivad se Viswas Scheme, 2020 and has Scheme, 2020 and has also received Form No.3. It was his prayer that the assessee may be Form No.3. It was his prayer that the assessee may be P a g e 1 | 2 permitted to withdraw the appeal. The assessee has also filed a letter to that effect. Consequently, the appeal filed by the assessee is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed.

Order dictated and pronounced in the open court on 13/9/2022.

Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 13/9/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Sri Aditya Agrawal, Dharmasala Chowk, Bargarh 2. The Respondent: Pr. CIT, Sambalpur 3. The CIT(A)-, Sambalpur 4. DR, ITAT, Cuttack 5. Guard file. //True Copy//

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