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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the matter is not resolved under the Vivad se Vishwas scheme, the appellant can seek restoration of the appeal.

The assessee company filed an appeal before the ITAT. Subsequently, it filed an application under the Direct Tax Vivad se Vishwas Act, 2020, to settle the appeal. The designated authority issued Form 5, and the assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn due to settlement under the Vivad se Vishwas scheme. The primary issue was the procedural aspect of withdrawing an appeal after opting for a settlement scheme.

Sbj Projects Private Limited… vs Deputy Commissioner of Income… | ITAT Raipur 2022

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D BATTULL

For Respondent: Shri Debashis Lahiri, DR

Hearing: 12.05.2022Pronounced: 12.05.2022

आदेश / ORDER

PER JAMLAPPA D BATTULL, AM:

The present appeal filed by the assessee is directed against the order passed by the CIT(Appeals)-1, Bilaspur (C.G.) dated 23.02.2018, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961 ( for short ‘the Act’), dated 26.12.2016 for assessment year 2014-15.

The assessee company has filed a letter dated 05.05.2022, wherein it is stated 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, 2020. On a perusal of the details filed before us, we find that “Form 5” have been issued by the designated authority. Backed by the aforesaid facts it is requested that the captioned appeal may be allowed to be withdrawn.

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

In view of the above we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme, then, the appellant shall have liberty to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

3 SBJ Projects Pvt. Ltd. Vs. DCIT, Circle-1(1)

Resultantly, the appeal is dismissed as withdrawn subject to the observation recorded hereinabove. Order pronounced in open court on 12th day of May, 2022.

Sd/- Sd/- RAVISH SOOD JAMLAPPA D BATTULL (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) रायपुर/ RAIPUR ; �दनांक / Dated : 12th May, 2022 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, Bilaspur (C.G) 4. The Pr. CIT, Bilaspur (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, // True Copy // �नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, रायपुर / ITAT, Raipur.

4 SBJ Projects Pvt. Ltd. Vs. DCIT, Circle-1(1)

Date 1 Draft dictated on 12.05.2022 Sr.PS/PS 2 Draft placed before author 12.05.2022 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr. Sr.PS/PS PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

SBJ PROJECTS PRIVATE LIMITED,RAIGARH vs. DEPUTY COMMISSIONER OF INCOME, CIRCLE -1(1), BILASPUR

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