A.K. CONSTRUCTION, SURGUJA,SURGUJA V. DCIT-1, BILASPUR, BILASPUR

ITA 488/RPR/2024

AI Insights

The case involves A.K Construction, which filed appeals against the orders of the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center, Delhi. These orders were based on the assessments made under Sections 143(3) and 270A of the Income-tax Act, 1961 for the assessment year 2018-19. The appellant, represented by Shri G.S. Agrawal, opted to withdraw the appeals following their application for the Vivad Se Vishwas Scheme, 2024, a scheme aimed at resolving tax disputes. The respondent, represented by Dr. Priyanka Patel, did not object to this withdrawal.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 46708 (ITAT-RAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-12-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: G.S. AGRAWAL

Judgement Text

"आयकर अपीलीय अधिकरण न्यायपीठ रायपुर में। 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 Nos. 488 & 489/RPR/2024 नििाारण वर्ा / Assessment Year : 2018-19 A.K Construction 1, Bramha Road, Ambikapur, Surguja-497 001 (C.G.) PAN: AATFA4731H .......अपीलार्थी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax-1, Bilaspur (C.G.) ……प्रत्यर्थी / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई की तारीख / Date of Hearing : 24.12.2024 घोषणा की तारीख / Date of Pronouncement : 24.12.2024 2 A.K Construction Vs. DCIT-1, Bilaspur ITA Nos. 488 & 489/RPR/2024 आदेश / ORDER PER BENCH: The captioned appeals filed by the assesse firm are directed against the orders passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 18.09.2024, which in turn arises from the orders passed by the A.O under Sec.143(3) and u/s. 270A of the Income-tax Act, 1961 (in short ‘the Act’) dated 21.07.2021 & 29.01.2022 respectively, for the assessment year 2018-19. 2. Shri G.S. Agrawal, Ld. Authorized Representative ( for short ‘AR’) for the assessee firm at the threshold submitted that as the assesse firm had opted for Vivad Se Vishwas Scheme, 2024 (VSVS 2024) in order to settle the dispute involved in the captioned appeals, therefore, as per instruction, he seeks to withdraw the captioned appeals. The Ld. AR in order to buttress his aforesaid claim had placed on record “Form-1” as per Rule 4 of the Direct Tax Vivad Se Viswas 2024 (DTVSV 2024) for both the aforementioned appeals. 3. Dr. Priyanka Patel, Ld. Sr. Departmental Representatives ( for short ‘DR’) did not raise any objection to the seeking of the withdrawal of the captioned appeals by the assesse appellant. 3 A.K Construction Vs. DCIT-1, Bilaspur ITA Nos. 488 & 489/RPR/2024 4. Considering the aforesaid factual position, we herein permit the assesse firm to withdraw the captioned appeals. Before parting, we may herein mention that in case, the order for full and final settlement of tax arrears in “Form 4” is not passed by the designated authority, then the appeals filed by the assessee firm shall stand revived. 5. Resultantly, the appeals filed by the assesse firm are dismissed as withdrawn in terms of our aforesaid observations. Order pronounced in open court on 24th day of December, 2024. Sd/- Sd/- ARUN KHODPIA RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; दिनाांक / Dated : 24th December, 2024. SB, Sr. PS आदेश की प्रनिललपप अग्रेपर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT, Raipur-1 (C.G) 4. ववभागीय प्रतततनधि, आयकर अपीलीय अधिकरण, रायपुर बेंच, रायपुर / DR, ITAT, Raipur Bench, Raipur. 5. गार्ड फ़ाइल / Guard File. आिेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण, रायपुर / ITAT, Raipur. 4 A.K Construction Vs. DCIT-1, Bilaspur ITA Nos. 488 & 489/RPR/2024 Date 1 Draft dictated on Sr.PS/PS 2 Draft placed before author 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 "