ALASKA INFRASTRUCTURE PRIVATE LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4(1), RAIPUR

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ITA 14/RPR/2020Status: DisposedITAT Raipur13 December 2022AY 2015-164 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as it had opted for the Direct Tax Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee company filed an appeal against an order of the CIT(A) which arose from an order passed by the AO under Section 143(3). The assessee later filed an application to withdraw the appeal.

What were the issues?

Whether the assessee should be permitted to withdraw its appeal due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA

For Respondent: Shri Satya Prakash Sharma, Sr. DR
Hearing: 22.04.2024Pronounced: 22.04.2024

आदेश / ORDER

PER RAVISH SOOD, JM:

1.

The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals)-II, Raipur (C.G), dated 10.10.2019, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961 (in short ‘the Act’) dated 20.12.2017 for the assessment year 2015-16.

2.

The assessee company has filed before us a letter dated 18.04.2024, wherein it has sought liberty to withdraw the appeal. It is stated by the assessee company that as it had opted for the Director Tax Vivad Se Vishwas Scheme (VSVT Act, 2020), therefore, permission be granted to withdraw the captioned appeal. For the sake of clarity, the letter dated 18.04.2024 filed by the assessee company is culled out as under:

3 Alaska Infrastructure Pvt. Ltd. Vs. ACIT, Circle-4(1), Raipur

3.

Per contra, Shri Satya Prakash Sharma, Ld. Sr. Departmental Representative (for short 'DR') did not object to the seeking of the withdrawal of the appeal of the assessee appellant.

4.

We have perused the application filed by the assessee appellant a/w. supporting material, and herein, permit the assessee appellant to withdraw the same.

4 Alaska Infrastructure Pvt. Ltd. Vs. ACIT, Circle-4(1), Raipur

5.

In the result, the appeal filed by the assessee company is dismissed as withdrawn in terms of our aforesaid observations.

Order pronounced in open court on 22nd day of April, 2024.

Sd/- Sd/- ARUN KHODPIA RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; �दनांक / Dated : 22nd April, 2024. SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :

1. 1. अपीलाथ� / The Appellant. 2. ��यथ� / The Respondent.

3. The CIT(Appeals)-1, Raipur (C.G.) 4. The Pr. CIT, Raipur-1 (C.G) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, रायपुर ब�च, रायपुर / DR, ITAT, Raipur Bench, Raipur. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER,

�नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, रायपुर / ITAT, Raipur.

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