SHREEMATI MANISHA DUBEY,RAIPUR vs. INCOME TAX OFFICER, WARD-4(3), RAIPUR

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ITA 126/RPR/2019Status: DisposedITAT Raipur20 April 2022AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee's application under the Vivad se Vishwas scheme was admitted and the disputed tax liability was discharged. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed under section 271(1)(c) of the Income Tax Act. The assessee subsequently filed an application under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D. BATTULL

For Appellant: Shri Nilesh Jain
Pronounced: 20/04/2022

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

2.

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;

1.

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

3.

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 - -

4.

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.

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