SHRI SHRI M.N. MURTHY,BHILAI(CG) vs. THE INCOME TAX OFFICER, WARD-1(5), BHILAI, BHILAI(CG)

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ITA 46/BIL/2017Status: DisposedITAT Raipur07 March 2022AY 1997-983 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the Vivad se Vishwas applications were admitted and the assessee had filed necessary forms confirming withdrawal of appeals and discharge of tax liabilities. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 1997-1998 and 1999-2000. The assessee subsequently filed applications under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was the withdrawal of pending appeals by the assessee due to 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: 07/03/2022

PER JAMLAPPA D. BATTULL, AM; The present appeals filed by the appellant assessee are directed against the order of the Commissioner of Income Tax- Appeals(II), Raipur [for short “CIT(A)”] dt 24/02/2017 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which in turn ascended from the orders of Assessing Officer [for short “AO”] dt 29/02/2016 passed u/s 143(3) of the Act, for assessment years [for short “AY”] 1997-1998 & 1999-2000

ITAT-Raipur ITA No : 46 & 47/RPR/2017 AYs : 1997-1998 & 1999-2000

2.

On this date of hearing, the learned counsel for the assessee [for short “AR”] referring to the applications preferred by the assessee vide letter dt 04/03/2022 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/46/RPR/2017 20/12/2020 - 02/02/2021 236958130020221 2 ITA/47/RPR/2017 25/01/2021 852618740201220 02/02/2021 236982280020221

3.

As apparent from the records that, the VSVA applications of the appellant are 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 Date of Issue Certificate No filing No 1 ITA/46/RPR/2017 24/02/2021 272384431240221 25/11/2021 903111251261121 2 ITA/47/RPR/2017 24/02/2021 272384831240221 22/11/2021 870967291221121

4.

In view of the above, we dismiss these appeals 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 these appeals through filing of Miscellaneous Applications [for short “MA”] within the applicable time limit under the provisions of the Act for the restoration.

ITAT-Raipur ITA No : 46 & 47/RPR/2017 AYs : 1997-1998 & 1999-2000

5.

Resultantly, both these appeals of the appellant are dismissed as withdrawn.

Order pronounced in the Open Court on this Monday, 07th day of March, 2022. RAVISH SOOD JAMLAPPA D. BATTULL JUDICIAL MEMBER ACCOUNTANT MEMBER रायपुर / RAIPUR; िदनांक / Dated : 07th March, 2022

आदेश की "ितिलिप अ"ेिषत / Copy of the Order forwarded to : 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, //// िनजीसिचव / Private Secretary

ITAT-Raipur

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