What did the Tribunal hold?

The Tribunal noted that the matter had been settled under the Vivad se Vishwas Act and, in the absence of any objection from the Revenue, allowed the appeal to be withdrawn.

The assessee filed an appeal against an order passed by the AO. Subsequently, the assessee filed an application under the Direct Tax Vivad se Vishwas Act, 2020, to settle the appeal.

What were the issues?

Whether the appeal should be withdrawn as the dispute has been settled under the Vivad se Vishwas Act.

Smt. Alka Jain, Balod vs ITO | ITAT Raipur 2022

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

2 Smt. Alka Jain vs., ITO ITA.No.287/RPR/2017 सुनवाई क� तार�ख / Date of Hearing : 17.03.2022 घोषणा क� तार�ख / Date of Pronouncement : 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)-II, Raipur dated 14.09.2017, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961, dated 31.03.2016 for assessment year 2013-14.

The appellant-assessee has filed a letter dated 08.03.2022 (received on 10.03.2022), wherein it is stated by her 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. A.R that the appellant- assesse has opted for Direct Tax Vivad se Vishwas Act, 2020 and the appropriate authority has also issued Form No.5 on 18.01.2022. Copy of the Form Nos. 1 to 5 have been placed on our record. Backed by the aforesaid facts it was requested by the Ld. A.R that the captioned appeal may be allowed to be withdrawn.

3 Smt. Alka Jain vs., ITO ITA.No.287/RPR/2017 3. 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 and in absence of any objection from the Learned Departmental Representative, we dismiss the appeal of the appellant- assessee as withdrawn.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)-II, Raipur (C.G) 4. The CCIT, Raipur (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 Smt. Alka Jain vs., ITO ITA.No.287/RPR/2017

Date 1 Draft dictated on 21.03.2022 Sr.PS 2 Draft placed before author 22.03.2022 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 5 Smt. Alka Jain vs., ITO ITA.No.287/RPR/2017 10 Date on which file goes to the A.R 11 Date of dispatch of order

SMT. ALKA JAIN,BALOD vs. INCOME TAX OFFICER, WARD 1(2), BHILAI

What did the Tribunal hold?

What were the facts?

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Which sections of the Income-tax Act were involved?

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