SHREEMATI MANISHA DUBEY, RAIPUR V. INCOME TAX OFFICER, WARD-4(3), RAIPUR

ITA 126/RPR/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4226 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 03-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c); 250

Judgement Text

ITAT-Raipur Page 1 of 3 आयकर अपीलीय न्यायाधिकरण, रायप ु र न्यायपीठ, रायप ु र में। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court at Raipur) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D. BATTULL, ACCOUNTANT MEMBER आयकर अपील स ं . / ITA No. : 126/RPR/2019 धििाारण वर्ा / Assessment Year : 2014-2015 Smt Manisha Dubey Beside Sahu Saw Mull, Opp Mandi Gate, Pandri Tarai, Raipur (C.G.)-492001 PAN : ACTPD 1233 H . . . . . . . . अपीलार्थी / Appellant बिाम / V/s Income Tax Officer-4(3), Raipur Central Revenue Building, Raipur (C.G.) . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : Shri Nilesh Jain Revenue by : Shri G. N. Singh स ु नवाई की तारीख / Date of conclusive Hearing : 20/04/2022 घोषणा की तारीख / Date of Pronouncement : 20/04/2022 आदेश / ORDER PER JAMLAPPA D BATTULL, A.M; The present appeal filed by the appellant assessee is directed against the order of the Commissioner of Income Tax (Appeal)-II, Raipur [for short “CIT(A)”] dt. 01/02/2019 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which in turn ascended from the order of Income Tax Officer-4(3), Raipur [for short “AO”] dt. 24/03/2017 passed u/s 271(1)(c) of the Act, for assessment year [for short “AY”] 2014-2015 Smt Manisha Dubey, ACTPD1233H ITA No : 126/RPR/2019, AY : 2014-2014 ITAT-Raipur Page 2 of 3 2. 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. 24/01/2022, 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; Sr Appeal No Details of Form No 1 Details of Form No 3 Date of filing Acknowledgement No Date of Issue Certificate No 1 ITA/126/RPR/2019 - - 15/12/2020 821252420151220 3. As confirmed by the learned departmental representative [for short “DR”] and 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 discharging disputed tax liability and confirming the withdrawal of connected pending appeal as under: Sr Appeal No Details of Form No 4 Details of Form No 5 Date of filing Acknowledgement No Date of Issue Acknowledgement No 1 ITA/205/RPR/2017 11/03/2021 938677601170122 - - 4. 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 Smt Manisha Dubey, ACTPD1233H ITA No : 126/RPR/2019, AY : 2014-2014 ITAT-Raipur Page 3 of 3 Miscellaneous Application [for short “MA”] within the applicable time limit under the provisions of the Act for the restoration. 5. Resultantly, the appeal of the appellant is dismissed as withdrawn. Order pronounced in Open Court on this Wednesday, 20 th day of April, 2022. -S/d -S/d- RAVISH SOOD JAMLAPPA D BATTULL JUDICIAL MEMBER ACCOUNTANT MEMBER रायप ु र / RAIPUR; दिना ां क / Dated : 20 th April, 2022 आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT (Appeals), Raipur (C.G.) 4. The Pr. CIT, Raipur (C.G.) 5. दवभागीय प्रदतदनदि, आयकर अपीलीय न्यायादिकरण, रायप ु र / DR, ITAT, Raipur Bench, Raipur. 6. गार्डफ़ाइल / Guard File. आिेशान ु सार / BY ORDER, दनजीसदिव / Private Secretary