The assessee filed an appeal against an ex-parte order. Subsequently, the assessee opted for the Direct Tax Vivad se Vishwas Act, 2020, and received Form No. 5, indicating settlement.

What were the issues?

Whether the appeal should be withdrawn as the dispute has been settled under the Vivad se Vishwas Act.

Shri Shri Tekram Patle, Raipur… vs DCIT | ITAT Raipur 2022

Q: What did the Tribunal hold?

The Tribunal noted that the matter had been settled under the Direct Tax Vivad se Vishwas Act, 2020. Therefore, the appeal was dismissed as withdrawn.

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D BATTULL

For Appellant: Shri R.B. Doshi, AR

For Respondent: Shri Sanjay Kumar, Sr. D.R

Hearing: 17.03.2022Pronounced: 30.03.2022

आदेश / ORDER

PER RAVISH SOOD, JM:

The present appeal filed by the assessee is directed against the order passed by the CIT(Appeals)-I, Raipur, dated 31.03.2016, which in turn arises from the ex-parte order passed by the A.O under Sec. 144 of the Income-tax Act, 1961, dated 14.03.2013 for A.Y. 2010-11.

The appellant-assessee has filed a letter dated 02.03.2022 (received on 03.03.2022), 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. During the course of hearing of the appeal, it was stated by the Ld. Authorised Representative (“A.R”, for short) that the assessee has opted for the Direct Tax Vivad se Vishwas Act, 2020 and Form No.5 has been issued by the appropriate authority on 18.02.2022. The appellant-assesse has place on record copies of Form Nos.1 to 5. Backed by the aforesaid facts, it is requested by the ld. AR that the captioned appeal may be allowed to be withdrawn.

3 Shri Tekram Patle Vs. DCIT /RPR/2016

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

Since the matter in issue has been settled under the Direct Tax Vivad Se Vishwas Act, 2020 therefore, we dismiss the appeal of the appellant-assessee as withdrawn.

Order pronounced in Open Court on 30th day of March, 2022. Sd/- Sd/- JAMLAPPA D BATTULL RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; �दनांक / Dated : 30th March, 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)-I, Raipur (C.G) 4. The CCIT, Raipur (C.G) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण,रायपुरब�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 Shri Tekram Patle Vs. DCIT /RPR/2016

Date 1 Draft dictated on 21.03.2022 Sr.PS 2 Draft placed before author 21.03.2022 Sr.PS 3 Draft proposed and placed .03.2022 JM before the second Member 4 Draft discussed/approved by .03.2022 AM second Member 5 Approved draft comes to the .03.2022 Sr.PS Sr. PS/PS 6 Kept for pronouncement on .03.2022 Sr.PS 7 Date of uploading of order .03.2022 Sr.PS 8 File sent to Bench Clerk .03.2022 Sr.PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 5 Shri Tekram Patle Vs. DCIT /RPR/2016 11 Date of dispatch of order

SHRI SHRI TEKRAM PATLE,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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