M/s Kulkarni & Sahu Buildcon Pvt.Ltd., BHILAI V. THE DY. COMMISSIONER OF INCOME TAX 1(1), BHILAI

ITA 110/RPR/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3745 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 07-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263; 143(3)

Judgement Text

आयकर अपीलȣय अͬधकरण Ûयायपीठ रायप ु र मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No. 110/RPR/2018 Ǔनधा[रणवष[ / Assessment Year : 2014-15 Kulkarni & Sahu Buildcon Pvt. Ltd. B-495, Cross Street-25, Smriti Nagar, Bhilai (C.G.) PAN : AAECK3160C .......अपीलाथȸ / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax-1(1), Bhilai (C.G.) ......Ĥ×यथȸ / Respondent Assessee by :Shri R. B. Doshi, AR Revenue by :Shri P.K Mishra, DR स ु नवाईकȧतारȣख / Date of Hearing :26.04.2022 घोषणाकȧतारȣख / Date of Pronouncement :26.04.2022 2 Kulkarni & Sahu Buildcon Pvt. Ltd. ITA No. 110/RPR/2018 आदेश/ ORDER PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the Principal Commissioner of Income Tax- 2, Raipur (for short ‘Pr. CIT’) under Section 263 of the Income-tax Act, 1961 (for short ‘the Act’), dated 27.03.2018, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Act, dated 01.03.2016 for assessment year 2014-2015. 2. At the very outset of hearing of the appeal, it was submitted by the Ld. Authorized Representative (for short ‘AR’) for the assessee that the assessee seeks to withdraw the present appeal. Elaborating on the reasons for seeking of withdrawal of appeal, it was submitted by the Ld. AR that pursuant to the order passed by the Pr. CIT u/s.263 of the Act the Assessing Officer had passed an order u/s. 143(3) r.w.s. 263, dated 09.12.2018 wherein no addition/adverse inference had been drawn by him qua the issues on the basis of which the assessment order was set-aside to his file by the Pr. CIT. Backed by the aforesaid 3 Kulkarni & Sahu Buildcon Pvt. Ltd. ITA No. 110/RPR/2018 facts, it was submitted by the Ld. AR that now when no adverse inferences had been drawn in the case of the assessee, therefore, the latter seeks to withdraw the present appeal. 3. Per contra, the Ld. Departmental Representative (for short ‘DR’) did not raise any objection to the seeking of withdrawal of the appeal by the assessee. 4. After considering the aforesaid request of the ld. A.R we herein permit the withdrawal of the present appeal. 5. In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced in open court on 26 th day of April 2022. Sd/- Sd/- JAMLAPPA D BATTULL RAVISH SOOD ACCOUNTANT MEMBER JUDICIAL MEMBER रायप ु र/ RAIPUR ; Ǒदनांक / Dated : 26 th April, 2022 SB 4 Kulkarni & Sahu Buildcon Pvt. Ltd. ITA No. 110/RPR/2018 आदेशकȧĤǓतͧलͪपअĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Pr. CIT-2, Raipur (C.G) 4. ͪ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 // Ǔनजीसͬचव / Private Secretary आयकर अपीलȣय अͬधकरण, रायप ु र / ITAT, Raipur. 5 Kulkarni & Sahu Buildcon Pvt. Ltd. ITA No. 110/RPR/2018 Date 1 Draft dictated on 26.04.2022 Sr.PS/PS 2 Draft placed before author 26.04.2022 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