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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D. BATTULL
ORDER PER JAMLAPPA D BATTULL, A.M; The present appeal filed by the appellant assessee is directed against the order of the Commissioner of Income Tax (Appeal)-II, Raipur [for short “CIT(A)”] dt. 01/02/2019 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which in turn ascended from the order of Income Tax Officer-4(3), Raipur [for short “AO”] dt. 24/03/2017 passed u/s 271(1)(c) of the Act, for assessment year [for short “AY”] 2014-2015 ITAT-Raipur Page 1 of 3
Smt Manisha Dubey, ACTPD1233H ITA No : 126/RPR/2019, AY : 2014-2014
On this date of hearing, the learned counsel for the assessee [for short “AR”] referring to the application preferred by the assessee vide letter dt. 24/01/2022, entreated that, the appellant assessee has filed an application under Direct Tax Vivad se Vishwas Act, 2020 [for short “VSVA”] against the assailed dispute tabulated as under;
Details of Form No 1 Details of Form No 3 Sr Appeal No Date of Acknowledgement Date of Certificate No filing No Issue 1 ITA/126/RPR/2019 - - 15/12/2020 821252420151220
As confirmed by the learned departmental representative [for short “DR”] and as apparent from the records that, the VSVA application of the appellant is prima-facie admitted by the designated authority under VSVA and the appellant has also filed Form No 4 discharging disputed tax liability and confirming the withdrawal of connected pending appeal as under:
Details of Form No 4 Details of Form No 5 Sr Appeal No Date of Acknowledgement Acknowledgement Date of Issue filing No No 1 ITA/205/RPR/2017 11/03/2021 938677601170122 - -
In view of the above, we dismiss the appeal as withdrawn, subject to a rider that, in the unlikely event, if the matter is not being resolved under the Vivad se Vishwas scheme for any reasons, the appellant assessee shall have the liberty to approach & revive the appeal through filing of ITAT-Raipur Page 2 of 3
Smt Manisha Dubey, ACTPD1233H ITA No : 126/RPR/2019, AY : 2014-2014
Miscellaneous Application [for short “MA”] within the applicable time limit under the provisions of the Act for the restoration. 5. Resultantly, the appeal of the appellant is dismissed as withdrawn. Order pronounced in Open Court on this Wednesday, 20th day of April, 2022.