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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D. BATTULL
सुनवाईकीतारीख / Date of Hearing : 31.01.2022 घोषणाकीतारीख / Date of Pronouncement : 31.01.2022 आदेश/ ORDER
PER JAMLAPPA D.BATTULL, AM:
The present appeal filed by the appellant assessee is directed against the order passed u/s 250 by the Ld CIT(A)-1, Raipur, dated 08.12.2016, which in turn ascended from the order passed by the Ld A.O. dated 02.03.2016 u/s 143(3) of the Income-tax Act, 1961 for assessment year 2013-2014.
The assessee on 18.11.2021 filed an undated application accompanying a certificate form No 3 issued under Direct Tax Vivad se Vishwas Act, 2020 (the
ITA No. 14/RPR/2017 AY2013-2014 VSVA) by the designated authority, wherein it is stated by her that pending tax dispute appeal before the Hon’ble Tribunal, in order to settle the aforesaid dispute an application has been filed under the Direct Tax Vivad se Vishwas Act, 2020 (the VSVA) and pursuant to acceptance thereof, the assessee is in receipt of final order in “Form 5” u/r 7 Direct Tax Vivad se Vishwas Rules, 2020 r.w.s. 6 of the VSVA from the designated authority.
On the strength of order of designated authority for full and final settlement of tax u/s 5(2) of VSVA, supported by the aforesaid facts, the assessee by an application requested for withdrawal of this pending appeal.
The Ld Departmental Representative did not controvert the aforesaid factual position as stated before us.
In view of the above, we dismiss the appeal as withdrawn, subject to a rider that, in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme for any reasons, the appellant shall have liberty to approach & revive this appeal through filing of Miscellaneous Application within the prescribed time limit under the provisions of the Act for the restoration.
Resultantly, the appeal is dismissed as withdrawn. 6.
Order pronounced in Open Court on 31stday of January, 2022.
Sd/- Sd/- RAVISH SOOD JAMLAPPA D. BATTULL JUDICIAL MEMBER ACCOUNTANT MEMBER रायपुर/ RAIPUR ; ददनाांक / Dated : 31stJanuary, 2022 SB आदेशकीप्रधिधलधपअग्रेधर्ि / Copy of the Order forwarded to :
1. 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT (Appeals)-1, Raipur (C.G) ITA No. 14/RPR/2017 AY2013-2014