2022 (2) TMI 639

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..... tle its' tax dispute under the said Act, having completed all the processes in this regard, viz. paying the tax; uploading Form 4 on the Revenue's E-portal, etc., as explained by Sh. Bardia. The said Act, which provides an alternate dispute resolution route for an assessee, whether as an appellant or respondent, rather itself provides for an automatic vacation of the relevant appeal on the .....

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..... by the Commissioner of Income-tax (Appeals)-I, Jabalpur ('CIT(A)' for short) dated 03/11/2015, partly allowing the assessee's appeal contesting its' assessment under section 143(3) of the Income Tax Act, 1961 ('the Act') dated 28/3/2014 for assessment year (AY) 2011-12. 2. At the outset, it was submitted by Sh. Bardia that the assessee has opted for the settlement of it .....

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..... e its' appeal, a statutory right granted under the Act, but to settle its' tax dispute under the said Act, having completed all the processes in this regard, viz. paying the tax; uploading Form 4 on the Revenue's E-portal, etc., as explained by Sh. Bardia. The said Act, which provides an alternate dispute resolution route for an assessee, whether as an appellant or respondent, rather i .....

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