SHRI SHRI SUCHA SINGH RAI, RAIPUR, RAIPUR (CG) V. THE ASSTT. COMMISSIONER OF INCOME TAX 3(1),RAIPUR, RAIPUR (CG)

ITA 14/BIL/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9379 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 11 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 20-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 5(2); 250

Judgement Text

Page 1 of 4 आयकर अपीलीय न्यायाधिकरण न्यायपीठ रायपुर में। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court at Pune) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D. BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 14/RPR/2017 धििाारण वर्ा / Assessment Year : 2013-14 Sucha Singh Rai, Prop. M/s. Raipur Bottling Co., M-6, Anupam Nagar, Raipur (C.G) PAN : ACMPR5898R .......अपीलाथी / Appellant बिाम / V/s. The Assistant Commissioner of Income Tax-3(1), Raipur (C.G) ......प्रत्यथी / Respondent Assessee by : Shri Praveen Jain, CA Revenue by : Shri G.N Singh, DR 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. 2. 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 Page 2 of 4 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. 3. 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. 4. The Ld Departmental Representative did not controvert the aforesaid factual position as stated before us. 5. 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. 6. Resultantly, the appeal is dismissed as withdrawn. Order pronounced in Open Court on 31 st day of January, 2022. Sd/- Sd/- RAVISH SOOD JAMLAPPA D. BATTULL JUDICIAL MEMBER ACCOUNTANT MEMBER रायपुर/ RAIPUR ; ददनाांक / Dated : 31 st January, 2022 SB आदेशकीप्रधिधलधपअग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT (Appeals)-1, Raipur (C.G) ITA No. 14/RPR/2017 AY2013-2014 Page 3 of 4 4. The Pr. CIT-1, Raipur (C.G) 5.दवभागीय प्रदतदनदध, आयकर अपीलीय न्यायादधकरण,रायपुर बेंच, रायपुर / DR, ITAT, Raipur Bench, Raipur. 6. गार्डफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // दनजी सदचव / Private Secretary आयकर अपीलीय अदधकरण, रायपुर / ITAT, Raipur. ITA No. 14/RPR/2017 AY2013-2014 Page 4 of 4 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 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