M/S ARIHNAT INFRAMINING PRIVATE LIMITED,RAIPUR vs. THE INCOME TAX OFFICER WARD 3(1), RAIPUR

ITA 225/RPR/2017Status: DisposedITAT Raipur10 March 2022AY 2013-143 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's application under the Vivad se Vishwas scheme was prima-facie admitted. Consequently, the appeal was dismissed as withdrawn, with liberty to revive if the scheme resolution fails.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.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 250,Section 143(3)

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 R.B. Doshi

Pronounced: 10/03/2022

आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to :

1. 1. अपीलाथ� / The Appellant. 2. ��थ� / The Respondent.

3. The CIT (Appeals), Raipur (C.G.) 4. The Pr. CIT, Raipur (C.G.) 5. िवभागीय �ितिनिध, आयकर अपीलीय �ायािधकरण, रायपुर / DR, ITAT, Raipur Bench, Raipur. 6. गाड�फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy //

िनजीसिचव / Private Secretary ITAT-Raipur Page 3 of 3

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