What did the Tribunal hold?

The Tribunal noted that the Vivad se Vishwas application was admitted and the assessee had filed necessary forms confirming withdrawal of the appeal and discharge of tax liability. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for AY 2010-11. 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

M/S Bahubali Udyog, Bilaspur… vs ITO | ITAT Raipur 2022

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D. BATTULL

For Appellant: Shri Sunil Kumar Agrawal

Pronounced: 09/03/2022

PER RAVISH SOOD, JM; The present appeal filed by the appellant assessee is directed against the order of the Commissioner of Income Tax- Appeal, Bilaspur [for short “CIT(A)”] dt 27/03/2017 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which in turn ascended from the order of Assessing Officer [for short “AO”] dt 10/03/2016 passed u/s 143(3) of the Act, for assessment year [for short “AY”] 2010-11. ITAT-Raipur ITA No : 157/BIL/2017 AY :2010-11

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 07/03/2022 received by this Tribunal, 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 Issue Certificate No filing No 1 ITA/157/BIL/2017 23/12/2020 - 31/12/2020 973200730311220

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 confirming the withdrawal of connected pending appeals and placed on records the Form No 5 showcasing the discharge of disputed tax liabilities 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/157/BIL/2017 30/10/2021 - 19/01/2022 946994881190122

In view of the above, we dismiss the appeal as withdrawn, subject to a rider that, in the unlikely event, if the matter is not being resolved under the Vivad se Vishwas scheme for any reasons, the appellant assessee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 Miscellaneous Application [for short “MA”] within the applicable time limit under the provisions of the Act for the restoration.

Resultantly, the appeal of the appellant is dismissed as withdrawn.

ITAT-Raipur ITA No : 157/BIL/2017 AY :2010-11 Order pronounced in the Open Court on this Wedne ay, 09th day of March, 2022. JAMLAPPA D. BATTULL RAVISH SOOD ACCOUNTANT MEMBER JUDICIAL MEMBER रायपुर / RAIPUR; िदनांक / Dated : 09th March, 2022

आदेश की "ितिलिप अ"ेिषत / Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant.

""थ" / The Respondent.

The CIT (Appeals), Raipur (C.G.)

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, //// िनजीसिचव / Private Secretary

ITAT-Raipur

M/S BAHUBALI UDYOG, BILASPUR,BILASPUR(CG) vs. THE INCOME TAX OFFICER, WARD-2(1),BILASPUR, BILASPUR(CG)

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