What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the matter is not resolved under the Vivad se Vishwas scheme, the appellant can seek restoration of the appeal.

The assessee filed an appeal before the ITAT. Subsequently, the assessee filed an application under the Direct Tax Vivad se Vishwas Act, 2020, and received Form 5 from the designated authority.

What were the issues?

The primary issue was the withdrawal of the appeal due to settlement under the Vivad se Vishwas scheme.

M/S Hotel Babylon Inn Private… vs The Asstt. Commissioner of Income… | ITAT Raipur 2022

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D. BATTULL

For Appellant: Shri Praveen Jain, CA

Hearing: 31.01.2022Pronounced: 31.01.2022

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

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

3. The CIT (Appeals)-1, Raipur (C.G) 4. The Pr. CIT-1, Raipur (C.G) 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण,रायपुर ब�च, रायपुर / DR, ITAT, Raipur Bench, Raipur. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // िनजी सिचव / Private Secretary आयकर अपीलीय अिधकरण, रायपुर / ITAT, Raipur.

Date 1 Draft dictated on 31.01.2022 Sr.PS/PS 2 Draft placed before author 31.01.2022 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

M/S HOTEL BABYLON INN PRIVATE LIMITED, RAIPUR,RAIPUR (CG) vs. THE ASSTT. COMMISSIONER OF INCOME TAX 3(1),RAIPUR, RAIPUR (CG)

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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