Income Tax Appellate Tribunal - Raipur
Shri Anil Kumar Shrivastva, Raipur vs Income Tax Officer Ward 4(1),, Raipur on 20 July, 2022
आयकर अपील य अ धकरण यायपीठ रायपुर म।
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
नधारण वष / Assessment Year : 2014-15
Anil Kumar Shrivastava
LIG-284, Sector-2,
Pt. Dindayal Upadhyah Nagar,
Raipur (C.G.)
PAN : AVWPS8493C
.......अपीलाथ / Appellant
बनाम / V/s.
The Income-tax Officer-4(1),
Raipur (C.G.)
...... यथ / Respondent
Assessee by : Shri S.R. Rao, AR
Revenue by : Shri G.N Singh, Sr. DR
सुनवाई क तार ख / Date of Hearing : 20.07.2022
घोषणा क तार ख / Date of Pronouncement : 20.07.2022
2
Anil Kumar Shrivastava Vs. ITO-4(1)
ITA No. 280/RPR/2017
आदे श / 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 A.R that the captioned appeal may be allowed to be withdrawn.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settled under the Direct Tax Vivad Se Vishwas Act, 2020, therefore, we dismiss the appeal of the appellant-assessee as withdrawn.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 20th day of July, 2022.
Sd/- Sd/-
ARUN KHODPIA RAVISH SOOD
(ACCOUNTANT MEMBER) (JUDICIAL MEMBER)
रायपुर/ RAIPUR ; दनांक / Dated : 20th July, 2022 SB आदे श क त ल प अ े षत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The CIT(Appeals)-II, Raipur (C.G)
4. The Pr. CIT-II, Raipur (C.G)
5. वभागीय त न ध, आयकर अपील य अ धकरण,रायपुर बच, रायपुर / DR, ITAT, Raipur Bench, Raipur.
6. गाड फ़ाइल / Guard File.
आदे शानस ु ार / BY ORDER, // True Copy // नजी स चव / Private Secretary आयकर अपील य अ धकरण, रायपरु / 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 JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 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