The Deputy Commissioner of Income Tax, Central Circle, Ballari., Bellary V. Shri Nagapp D. Waddar., Raichur

ITA 129/PAN/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8281 (ITAT-PANAJI)
• Duration Of Justice: 4 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: WT(D)
• Assessment Year: 2011-2012
• Appeal Filed On: 11-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलȣय अͬधकरण Ûयायपीठ, पणजी म Ʌ । IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI (Through virtual Court- at Raipur) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 129/PAN/2017 Ǔनधा[रण वष[ / Assessment Year : 2011-12 The Deputy Commissioner of Income Tax, Central Circle, Ballari .......अपीलाथȸ / Appellant बनाम / V/s. Shri Nagappa D. Waddar Friends Colony, Gurbarga Road, Lingusugur, Raichur. PAN: ABEPN0127G ......Ĥ×यथȸ / Respondent Assessee by : Smt. Sunaina Bhatiya, AR Revenue by : Shri Sourabh Nayak, Sr. DR स ु नवाई कȧ तारȣख / Date of Hearing : 23.02.2022 घोषणा कȧ तारȣख / Date of Pronouncement : 23.02.2022 2 The DCIT, Central Cirle Vs. Shri Nagappa D. Waddar ITA No. 129/PAN/2017 आदेश / ORDER PER RAVISH SOOD, JM: The present appeal filed by the Revenue is directed against the order passed by the CIT(Appeals), Gulbarga dated 22.02.2017, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Income- tax Act, 1961, dated 06.03.2014 for assessment year 2011-12. 2. The assessee has filed a letter dated 14.10.2021, wherein it is stated that in order to settle the aforesaid appeal pending before the Tribunal an application has been filed under the Direct Tax Vivad se Vishwas Act, 2020. During the course of hearing of the appeal, it was stated by the Ld. Authorized Representative (in short ‘AR') for the assessee that “Form 5” have been issued by the designated authority. Backed by the aforesaid facts it is requested that the captioned appeal may be allowed to be withdrawn. 3. The ld. D.R did not controvert the aforesaid factual position as had been stated before us. 4. In view of the above we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme, then, the appellant shall have liberty to approach the Tribunal for restoration of its appeal. 3 The DCIT, Central Cirle Vs. Shri Nagappa D. Waddar ITA No. 129/PAN/2017 5. Resultantly, the appeal is dismissed as withdrawn subject to the observation recorded hereinabove. Order pronounced in Open Court on 23 rd day of February, 2022. Sd/- Sd/- JAMLAPPA D BATTULL RAVISH SOOD ACCOUNTANT MEMBER JUDICIAL MEMBER रायपुर/ RAIPUR ; ᳰदनांक / Dated : 23 rd February, 2022 *SB आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The CIT(Appeals), Gulbarga 4. The Pr. CIT, Gulbarga 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, पणजी / DR, ITAT, Panaji. 6. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // िनजी सिचव / Private Secretary आयकर अपीलीय अिधकरण, रायपुर / ITAT, Raipur. 4 The DCIT, Central Cirle Vs. Shri Nagappa D. Waddar ITA No. 129/PAN/2017 Date 1 Draft dictated on 23.02.2022 Sr.PS/PS 2 Draft placed before author 23.02.2022 Sr.PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 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