Income tax Officer, Bhatapara V. Shrimati Meena Agrawal, Baloda Bazar

ITA 200/RPR/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2481 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 10-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण, रायप ु र न्यायपीठ, रायप ु र IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश स ू द, न्याययक सदस्य एवं श्री अरुण खोड़विया, लेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.200/RPR/2019 (नििाारण वर्ा / Assessment Year :2013-2014) ITO, Bhatapara Vs Smt. Meena Agrawal, W/o Jagdish Prasad Agrawal, Main Road, PO: Sarsiwa, The-Bilaigarh, Baloda Bazar-493559 PAN No. : AFTPA 7789 N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) राजस्व की ओर से /Revenue by : Shri G.N.Singh, Sr. DR नििााररती की ओर से /Assessee by : Shri R.B.Doshi, CA स ु निाई की तारीख / Date of Hearing : 27/07/2022 घोषणा की तारीख/Date of Pronouncement : 27/07/2022 आदेश / O R D E R Per Arun Khodpia, AM : This appeal is filed by the revenue against the order passed by the CIT(A)-I, Raipur, dated 04.06.2019 for the assessment year 2013-2014. 2. At the outset, ld. AR of the assessee placed an application filed by the assessee for withdrawal of appeal dated 23.07.2022 stating therein that the assessee had filed an application under Direct Tax Vivad Se Vishwas Scheme, 2020 before the appropriate authority and duly received Form-5 (i.e. Order for full and final settlement of tax arrears), dated 08.12.2021, copy of which is enclosed along with the withdrawal application. Therefore, ld. AR submitted that the appeal of the revenue deserves to be dismissed. 3. The ld. Sr. DR did not controvert the aforesaid factual position as had been canvassed before us. ITA No.200/RPR/2019 2 4. Since the matter in issue has been settled under the Direct Tax Vivad Se Vishwas Scheme, 2020, therefore, the appeal of the revenue has no legs to stand and accordingly, the same is dismissed. 5. In the result, the appeal of revenue is dismissed. Order pronounced in the open court on 27/07/ 2022. Sd/- (RAVISH SOOD) Sd/- (ARUN KHODPIA) न्यानयक सदस्य / JUDICIAL MEMBER लेखा सदस्य / ACCOUNTANT MEMBER रायप ु र/Raipur; ददनाांक Dated 27/07/2022 Prakash Kumar Mishra, Sr.P.S.(on tour) आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, रायप ु र/ITAT, Raipur 1. अिीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, रायि ु र/ DR, ITAT, Raipur 6. गार्ड फाईल / Guard file. सत्यावित प्रयत //True Copy//