Income Tax Appellate Tribunal - Raipur
Shreemati Manisha Dubey, Raipur vs Income Tax Officer, Ward-4(3), Raipur on 20 April, 2022
आयकर अपीलीय न्यायाधिकरण, रायपुर न्यायपीठ, रायपरु में।
IN THE INCOME TAX APPELLATE TRIBUNAL,
RAIPUR BENCH, RAIPUR
(Through Virtual Court at Raipur)
BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER
AND
SHRI JAMLAPPA D. BATTULL, ACCOUNTANT MEMBER
आयकर अपील सं. / ITA No. : 126/RPR/2019
धििाारण वर्ा / Assessment Year : 2014-2015
Smt Manisha Dubey
Beside Sahu Saw Mull, Opp Mandi Gate,
Pandri Tarai, Raipur (C.G.)-492001
PAN : ACTPD 1233 H . . . . . . . . अपीलार्थी / Appellant
बिाम / V/s
Income Tax Officer-4(3), Raipur
Central Revenue Building, Raipur (C.G.) . . . . . . . प्रत्यर्थी / Respondent
द्वारा / Appearances
Assessee by : Shri Nilesh Jain
Revenue by : Shri G. N. Singh
सनु वाई की तारीख / Date of conclusive Hearing : 20/04/2022
घोषणा की तारीख / Date of Pronouncement : 20/04/2022
आदेश / ORDER
PER JAMLAPPA D BATTULL, A.M;
The present appeal filed by the appellant assessee is directed against the order of the Commissioner of Income Tax (Appeal)-II, Raipur [for short "CIT(A)"] dt. 01/02/2019 passed u/s 250 of the Income-tax Act, 1961 [for short "the Act"], which in turn ascended from the order of Income Tax Officer-4(3), Raipur [for short "AO"] dt. 24/03/2017 passed u/s 271(1)(c) of the Act, for assessment year [for short "AY"] 2014-2015 ITAT-Raipur Page 1 of 3 Smt Manisha Dubey, ACTPD1233H ITA No : 126/RPR/2019, AY : 2014-2014
2. On this date of hearing, the learned counsel for the assessee [for short "AR"] referring to the application preferred by the assessee vide letter dt. 24/01/2022, entreated that, the appellant assessee has filed an application under Direct Tax Vivad se Vishwas Act, 2020 [for short "VSVA"] against the assailed dispute tabulated as under;
Details of Form No 1 Details of Form No 3
Sr Appeal No Date of Acknowledgement Date of
Certificate No
filing No Issue
1 ITA/126/RPR/2019 - - 15/12/2020 821252420151220
3. As confirmed by the learned departmental representative [for short "DR"] and as apparent from the records that, the VSVA application of the appellant is prima-facie admitted by the designated authority under VSVA and the appellant has also filed Form No 4 discharging disputed tax liability and confirming the withdrawal of connected pending appeal as under:
Details of Form No 4 Details of Form No 5
Sr Appeal No Date of Acknowledgement Acknowledgement
Date of Issue
filing No No
1 ITA/205/RPR/2017 11/03/2021 938677601170122 - -
4. In view of the above, we dismiss the appeal as withdrawn, subject to a rider that, in the unlikely event, if the matter is not being resolved under the Vivad se Vishwas scheme for any reasons, the appellant assessee shall have the liberty to approach & revive the appeal through filing of ITAT-Raipur Page 2 of 3 Smt Manisha Dubey, ACTPD1233H ITA No : 126/RPR/2019, AY : 2014-2014 Miscellaneous Application [for short "MA"] within the applicable time limit under the provisions of the Act for the restoration.
5. Resultantly, the appeal of the appellant is dismissed as withdrawn.
Order pronounced in Open Court on this Wednesday, 20th day of April, 2022.
-S/d -S/d-
RAVISH SOOD JAMLAPPA D BATTULL
JUDICIAL MEMBER ACCOUNTANT MEMBER
रायपरु / RAIPUR; दिनाांक / Dated : 20th April, 2022 आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to :
1. अपीलार्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The CIT (Appeals), Raipur (C.G.)
4. The Pr. CIT, Raipur (C.G.)
5. दवभागीय प्रदतदनदि, आयकर अपीलीय न्यायादिकरण, रायपरु / DR, ITAT, Raipur Bench, Raipur.
6. गार्डफ़ाइल / Guard File. आिेशानुसार / BY ORDER, दनजीसदिव / Private Secretary ITAT-Raipur Page 3 of 3