SHRI ANIL KUMAR SHRIVASTVA, RAIPUR V. INCOME TAX OFFICER WARD 4(1), RAIPUR

ITA 280/RPR/2017

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5380 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 17-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलȣय अͬधकरण Ûयायपीठ रायप ु र मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 280/RPR/2017 Ǔनधा[रण वष[ / Assessment Year : 2014-15 Anil Kumar Shrivastava LIG-284, Sector-2, Pt. Dindayal Upadhyah Nagar, Raipur (C.G.) PAN : AVWPS8493C .......अपीलाथȸ / Appellant बनाम / V/s. The Income-tax Officer-4(1), Raipur (C.G.) ......Ĥ×यथȸ / Respondent Assessee by : Shri S.R. Rao, AR Revenue by : Shri G.N Singh, Sr. DR स ु नवाई कȧ तारȣख / Date of Hearing : 20.07.2022 घोषणा कȧ तारȣख / Date of Pronouncement : 20.07.2022 2 Anil Kumar Shrivastava Vs. ITO-4(1) ITA No. 280/RPR/2017 आदेश / ORDER PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the CIT(Appeals)-II, Raipur, dated 26.09.2017, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Income- tax Act, 1961 (“Act”, for short), dated 28.12.2016 for assessment year 2014-15. 2. The Ld. Authorized Representative (for short ‘AR) for the assessee has filed a letter dated nil, 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. AR that the assessee has opted for the Direct Tax Vivad se Vishwas Act, 2020 and Form No.5 has been issued by the appropriate authority on 11.01.2022. Backed by the aforesaid facts, it is requested by the ld. A.R that the captioned appeal may be allowed to be withdrawn. 3.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 canvassed before us. 3 Anil Kumar Shrivastava Vs. ITO-4(1) ITA No. 280/RPR/2017 4. Since the matter in issue has been settled under the Direct Tax Vivad Se Vishwas Act, 2020, therefore, we dismiss the appeal of the appellant-assessee as withdrawn. 5. In the result, appeal of the assessee is dismissed in terms of our aforesaid observations. Order pronounced in open court on 20 th day of July, 2022. Sd/- Sd/- ARUN KHODPIA RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायप ु र/ RAIPUR ; Ǒदनांक / Dated : 20 th July, 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)-II, Raipur (C.G) 4. The Pr. CIT-II, Raipur (C.G) 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण,रायप ु र बɅच, रायप ु र / DR, ITAT, Raipur Bench, Raipur. 6. गाड[ फ़ाइल / Guard File. आदेशान ु सार / BY ORDER, // True Copy // Ǔनजी सͬचव / Private Secretary आयकर अपीलȣय अͬधकरण, रायप ु र / ITAT, Raipur. 4 Anil Kumar Shrivastava Vs. ITO-4(1) ITA No. 280/RPR/2017 Date 1 Draft dictated on 20.07.2022 Sr.PS/PS 2 Draft placed before author 20.07.2022 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