ACIT, CENTRAL CIRCLE-3, PATNA vs. SMT. SABITA DEVI KISOREPURIA, PATNA

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ITA 161/PAT/2019Status: HeardITAT Patna20 July 2022AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessees had opted for the Vivad Se Vishwas Scheme and paid their taxes. Consequently, the Tribunal dismissed the appeals as withdrawn upon the request of the assessees.

What were the facts?

The Revenue filed appeals against orders passed by the CIT(A) for assessment years 2014-15 and 2015-16. The assessees had opted for the Vivad Se Vishwas Scheme and paid the taxes due under it.

What were the issues?

Whether the Revenue's appeals should be withdrawn as the assessees have settled their tax dues under the Vivad Se Vishwas Scheme.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, PATNA ‘DB’ BENCH AT KOLKATA

Before: SRI MANISH BORAD & SRI SONJOY SARMA

order

: July 20th, 2022 ORDER

Per Manish Borad, Accountant Member:

1.

The captioned appeals filed by the Revenue pertaining to the Assessment Years (in short “AY”) 2014-15 & 2015-16 are directed against separate orders passed u/s 250(6) of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-3 Patna [in short ld. “CIT(A)”] dated 22.03.2019. .: 159 & 160/Pat/2019 I.T.A. Nos.: 161 & 162/Pat/2019 AYs: 2014-15 & 2015-16 Smt. Rachna Kishorepuria Smt. Sabita Devi Kishorepuria.

2.

The ld. Counsel for the assessee has submitted that the assessees are availing the “Vivad Se Vishwas Scheme” and have filed applications in this regard. Tax payable as per this scheme in the case of the assessees stood paid and Form No.-5 has been issued for the full and final settlement of tax arrears. Thus, ld. Counsel for the assessee requested for withdrawing the instant appeals. 3. Per contra, ld. D/R did not have any objection to this request of ld. Counsel for the assessee. 4. We have heard rival contentions and perused the records placed before us. We have gone through the facts narrated by the ld. Counsel for the assessee stated herein above and find that the assessees have opted under the Vivad Se Vishwas Scheme, 2020 and paid taxes thereon and have, thus, requested to withdraw the instant appeals. We, therefore, considering the facts of the case and the request made at the behest of the assessee, dismiss these appeals as withdrawn. 5. In the result, the appeals of the assessee are dismissed as withdrawn. Kolkata, the 20th July, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 20.07.2022 Bidhan (P.S.) .: 159 & 160/Pat/2019 I.T.A. Nos.: 161 & 162/Pat/2019 AYs: 2014-15 & 2015-16 Smt. Rachna Kishorepuria Smt. Sabita Devi Kishorepuria. Copy of the order forwarded to:

1. 1. ACIT, Central Circle-3, Patna.

2. Smt. Rachna Kishorepuria, 112, Triveni Apartment, East Boring Canal Road, Patna-800 001.

3. Smt. Sabita Devi Kishorepuria, 112, Triveni Apartment, East Boring Canal Road, Patna-800 001.

4. CIT(A)-3, Patna.

5. CIT- 6. CIT(DR), Patna Bench, Patna.

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