SHRI I.A.DAS,BHILAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BHILAI

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ITA 75/RPR/2019Status: DisposedITAT Raipur08 June 2022AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the matter is not resolved under the Vivad se Vishwas Scheme, the appellant can seek restoration of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee filed an application under the Direct Tax Vivad se Vishwas Act and received 'Form 5' from the designated authority. The assessee requested to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee 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 RATHOD KAMLESH JAYANTBHAI

For Appellant: Shri Moolchand Jain, Adv
For Respondent: Shri G. N. Singh, Sr. DR
Hearing: 08/06/2022Pronounced: 08/06/2022

ORDER PER RAVISH SOOD, J.M.: The present appeal filed by the assessee is directed against the order passed by the CIT(A)-II, Raipur, dated 23.01.2019, which in turn arises from the order passed by the A.O. under section 143(3) of the Income-tax Act, 1961, dated 23.01.2019 for the assessment year 2013-14.

2.

The assessee has filed a letter dated 08.06.2022, wherein it is stated by him that in order to settle the aforesaid appeal pending before the Tribunal an application has been filed under the Direct Tax Vivad se Vishwas Act, and “Form 5” have been received from the designated authority. Backed by the aforesaid facts it is requested by him that the captioned appeal may be allowed to be withdrawn.

3.

The ld. DR did not controvert the aforesaid factual position as had been stated before us.

4.

In view of the above, we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas Scheme, then, the appellant shall have liberty to approach the Tribunal for restoration of his appeal.

5.

Resultantly, the appeal is dismissed as withdrawn subject to the observation recorded hereinabove. Order pronounced in the open court on 08/06/2022.

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