SHRI CHHABIRAM SAHU, BHILAI V. INCOME TAX OFFICER,WARD 1(5), BHILAI

ITA 23/RPR/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0043 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 03-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA No. 23/RPR/2019 AY: 2014-15 Chhabi Ram Sahu V. ITO 1 IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI RATHOD KAMLESH JAYANTBHAI (ACCOUNTANT MEMBER) I.T.A. No. 23/RPR/2019 (Assessment Year: 2014-15) Chhabi Ram Sahu Sector -8, Bhilai, Distt. Durg PAN No. AUNPS 8742C Vs. I. T. Deptt. through Income Tax Officer, Ward-1(5), Bhilai, Distt. Durg (C.G.) (Assessee) (Revenue) Assessee by : Shri S. R. Rao Revenue by : Shri G. N. Singh Date of Hearing : 06/06/2022 Date of pronouncement : 06/06/2022 ORDER PER RAVISH SOOD, J.M.: The present appeal filed by the assessee is directed against the order passed by the CIT(A)-II, Raipur, dated 24.10.2018, which in turn arises from the penalty order passed by the A.O. under Sec. 271(1)(c) of the Income-tax Act, 1961, dated 27.06.2017 for the assessment year 2014-15. 2. The Ld. AR has submitted that the assessee in order to settle the aforesaid appeal pending before the Tribunal has filed an application under the Direct Tax Vivad se Vishwas Act, and “Form 5” have been received from the designated authority. Backed by the aforesaid facts it is requested by him that the captioned appeal may be allowed to be withdrawn. 3. The ld. DR 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 In view of the above, we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas Scheme, then, the appellant shall have liberty to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 his appeal. ITA No. 23/RPR/2019 AY: 2014-15 Chhabi Ram Sahu V. ITO 2 5. Resultantly, the appeal is dismissed as withdrawn subject to the observation recorded hereinabove. Order pronounced in the open court on 06/06/2022. Sd/- Sd/- (Rathod Kamlesh Jayantbhai) (Ravish Sood) ACCOUNTANT MEMBER JUDICIAL MEMBER Raipur Dated: 06.06.2022 *GP/Sr.PS* Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The CIT(A)- 4. CIT 5. DR, ITAT, Raipur 6. Guard file. BY ORDER, //True Copy// (Sr. Private Secretary)