What did the Tribunal hold?

The Tribunal noted that the matter was settled under the Vivad Se Vishwas Scheme. Therefore, the revenue's appeal had no basis and was dismissed.

The revenue filed an appeal against the order of the CIT(A) for the assessment year 2013-2014. The assessee had applied for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal filed by the revenue is maintainable when the underlying tax dispute has been settled under a tax settlement scheme.

ITO vs Shrimati Meena Agrawal, Baloda… | ITAT Raipur 2022

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM

Hearing: 27/07/2022Pronounced: 27/07/2022

राजस्व की ओर से /Revenue by : Shri G.N.Singh, Sr. DR नििााररती की ओर से /Assessee by : Shri R.B.Doshi, CA सुनिाई की तारीख / Date of Hearing : 27/07/2022 घोषणा की तारीख/Date of Pronouncement : 27/07/2022 आदेश / O R D E R

Per Arun Khodpia, AM :

This appeal is filed by the revenue against the order passed by the CIT(A)-I, Raipur, dated 04.06.2019 for the assessment year 2013-2014.

At the outset, ld. AR of the assessee placed an application filed by the assessee for withdrawal of appeal dated 23.07.2022 stating therein that the assessee had filed an application under Direct Tax Vivad Se Vishwas Scheme, 2020 before the appropriate authority and duly received Form-5 (i.e. Order for full and final settlement of tax arrears), dated 08.12.2021, copy of which is enclosed along with the withdrawal application. Therefore, ld. AR submitted that the appeal of the revenue deserves to be dismissed. 3. The ld. Sr. DR did not controvert the aforesaid factual position as had been canvassed before us.

INCOME TAX OFFICER, BHATAPARA vs. SHRIMATI MEENA AGRAWAL, BALODA BAZAR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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