ITAT Raipur Judgments — July 2021

The Tribunal considered the assessee's request for withdrawal and noted that the Departmental Representative had no objection. Consequently, the appeal was dismissed as withdrawn.

The Tribunal allowed the assessee's appeal to be dismissed as withdrawn. This was based on the assessee availing the Vivad Se Vishwas scheme and the department issuing the relevant form.

The Tribunal held that the assessee was not provided with a proper opportunity of being heard, violating the principles of natural justice. Therefore, the case was remitted back to the Commissioner for a fresh decision.

The Tribunal held that the AO's reasons for reopening the assessment did not demonstrate a 'belief' of escapement of income, but rather a mere suspicion or a desire to verify information. Consequently, the initiation of proceedings under Section 147 was found to be without legal foundation.

The Tribunal held that the reopening of assessment was bad in law as the conditions under the first proviso to Section 147 were not met. Specifically, there was no allegation of failure to disclose material facts, and the notice was issued after four years from the end of the relevant assessment year.

The Tribunal held that the penalty cannot be sustained as the re-assessment order, which formed the basis for the penalty, was quashed. Consequently, the penalty order and the CIT(A)'s order are set aside.

The Tribunal held that the reopening of assessment was bad in law as the conditions under the first proviso to Section 147 were not met. Specifically, there was no allegation of failure to disclose material facts, and the notice was issued after four years from the end of the relevant assessment year.

The Tribunal noted that the assessee accepted the assessment order and prayed for withdrawal of the appeal. The Revenue did not object to this request.

The Tribunal noted the assessee's prayer for withdrawal and the absence of objection from the Revenue. Consequently, the appeal was dismissed as withdrawn.

The Tribunal found that the appellant may not have received a proper and reasonable opportunity to present its case due to time constraints. Therefore, the impugned order was set aside to allow for a fresh decision.

The Tribunal allowed the assessee's application to withdraw the appeal as the assessee had availed the Vivad se Vishwas scheme. The assessee was granted liberty to seek recall of the order if unforeseen circumstances arose.

The Tribunal noted that the assessee accepted the assessment order and prayed for withdrawal of the appeal, with no objection from the Revenue. Therefore, the appeal was dismissed as withdrawn.

The Tribunal allowed the assessee to withdraw the appeal. The assessee was granted liberty to seek recall of the order if unforeseen circumstances arose.

The Tribunal allowed the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to seek recall of the order if unforeseen circumstances arise.

The tribunal considered the assessee's submission that it no longer wished to pursue the appeal. Therefore, the appeal was dismissed as withdrawn.

The Tribunal permitted the withdrawal of the appeals as the assessees had chosen to settle their disputes under the Vivad Se Vishwas Act. The revenue had no objection to the withdrawal.

The Tribunal permitted the withdrawal of the appeals as the assessees had chosen to settle their disputes under the Vivad Se Vishwas Act. The revenue had no objection to the withdrawal.

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee's participation in the Vivad Se Vishwas Scheme and the absence of objections from the Revenue.

The Tribunal permitted the withdrawal of the appeals as the assessees had chosen to settle their disputes under the Vivad Se Vishwas Act. The revenue had no objection to the withdrawal.

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee's submission regarding the Vivad Se Vishwas Scheme and the absence of any objection from the Revenue.

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's participation in the Vivad Se Vishwas Scheme.

The Tribunal allowed the assessee's request to withdraw the appeal. The withdrawal was permitted as the assessee had opted for the 'Vivad Se Vishwas Scheme' and had received the necessary form.

The Tribunal allowed the assessee's request to withdraw the appeals. This was based on the assessee opting for the 'Vivad Se Vishwas Scheme' and receiving Form No. 3 indicating a refund.

The Tribunal allowed the assessee's request to withdraw the appeals. This was based on the assessee opting for the 'Vivad Se Vishwas Scheme' and receiving Form No. 3, indicating a refund amount.

The Tribunal permitted the withdrawal of the appeals as requested by the assessees. The revenue had no objection to the withdrawal.

The Tribunal permitted the withdrawal of the appeals as requested by the assessees. The revenue had no objection to the withdrawal.

The Tribunal permitted the withdrawal of the appeals as requested by the assessees. The revenue had no objection to the withdrawal.

The Tribunal permitted the withdrawal of the appeals as requested by the assessees. The Revenue had no objection to the withdrawal.

The Tribunal permitted the withdrawal of the appeals as the assessees had chosen to settle their disputes under the Vivad Se Vishwas Act. The revenue had no objection to the withdrawal.

The Tribunal allowed the assessee's request to withdraw the appeals. This was based on the assessee opting for the 'Vivad Se Vishwas Scheme' and receiving Form No. 3, indicating a refund amount.

The Tribunal allowed the assessee's request to withdraw the appeals. This was based on the assessee opting for the 'Vivad Se Vishwas Scheme' and receiving Form No. 3, indicating a refund amount.

The Tribunal allowed the assessee's request to withdraw the appeals. This was based on the assessee opting for the 'Vivad Se Vishwas Scheme' and receiving Form No. 3, indicating a refund amount.

The Tribunal allowed the assessee's request to withdraw the appeals. This was based on the assessee opting for the 'Vivad Se Vishwas Scheme' and receiving Form No. 3, indicating a refund amount.

The Tribunal permitted the withdrawal of the appeals as the assessees had chosen to settle their disputes under the Vivad Se Vishwas Act. The revenue had no objection to the withdrawal.

The Tribunal permitted the withdrawal of the appeals as the assessees had chosen to settle their disputes under the Vivad Se Vishwas Act. The revenue had no objection to the withdrawal.