INCOME TAX OFFICER, WARD- 2(1), RAIPUR V. SHRI BHANWAR LAL AGRAWAL, RAIPUR

ITA 133/RPR/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8563 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 12-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K BARAL
• Section: 143(3); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER ./ I.T.A. NO. 132/RPR/2019) ( [ [ / ASSESSMENT YEAR : 2012-13) INCOME TAX OFFICER-3(3) AAYKAR BHAWAN, CENTRAL REVENUE BUILDING, CIVIL LINES, RAIPUR (C.G.) / VS. SHRI RAMESH VARDIYANI D-64, SECTOR-1, DEVENDRA NAGAR, RAIPUR (C.G.) ./ ./PAN/GIR NO. : ABPPV8668R ( / APPELLANT ) .. ( / RESPONDENT ) & ./ I.T.A. NO. 133/RPR/2019) ( [ [ / ASSESSMENT YEAR : 2010-11) INCOME TAX OFFICER WARD-2(1) AAYKAR BHAWAN, CENTRAL REVENUE BUILDING, CIVIL LINES, RAIPUR (C.G.) / VS. SHRI BHANWAR LAL AGRAWAL PROP. MANGAL PRODUCTS GOKUL NAGAR, RAM NAGAR, RAIPUR (C.G.) ./ ./PAN/GIR NO. : ADTPA6420G ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI R. K. BARAL, DR / RESPONDENT BY : NONE (WITHDRAWAL APPLICATION DATED 31.05.2021) & SHRI R. B. DOSHI, C.A. (IN ITA NO. 133/RPR/2019) / DATE OF HEARING 12/08/2021 / DATE OF PRONOUNCEMENT 12/08/2021 ITA NO. 132 & 133/RPR/19 (SHRI RAMESH VARDIYANI & SHRI BHANWAR LAL AGRAWAL) - 2 - / O R D E R PER BENCH: THE CAPTIONED APPEALS HAVE BEEN FILED AT THE INSTANCE OF THE REVENUE AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-I, RAIPUR (CIT(A) IN SHORT), DATED 14.02.2019 & 20.02.2019; RESPECTIVELY; ARISING IN THE PENALTY ORDER DATED 16.02.2018 (IN ITA NO.132/RPR/2019) PASSED BY THE ASSESSING OFFICER (AO) UNDER S.271E OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING AY 2012-13 & ASSESSMENT ORDER DATED 19.12.2017 (IN ITA NO.133/RPR/2019) PASSED BY THE AO UNDER S. 147 R.W.S. 143(3) OF THE ACT CONCERNING A.Y. 2010-11. 2. WHEN THE MATTERS WERE CALLED FOR HEARING IN THE CAPTIONED REVENUES APPEALS, LEARNED COUNSEL FOR THE ASSESSEE AT THE OUTSET SUBMITTED THAT THE DESIGNATED AUTHORITIES HAVE ALREADY GRANTED CERTIFICATES ELECTRONICALLY TO THE DECLARANT ASSESSEES CONCERNING THE PARTICULARS OF THE TAX ARREARS AND THE AMOUNT PAYABLE IN PRESCRIBED FORM-3 NOTIFIED IN VIVAD SE VISHWAS SCHEME, 2020 (VSV) READ WITH RULES FRAMED THEREUNDER. THE LEARNED COUNSEL ACCORDINGLY SUBMITTED THAT THEY DO NOT SEEK TO DEFEND THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME, AND CONSEQUENTLY URGED THAT ASSESSEES REQUEST FOR CLOSURE OF REVENUES APPEALS MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW ITS APPEALS HAVING REGARD TO THE APPLICATIONS FROM BOTH ASSESSEES TO AVAIL THE ONGOING SCHEME. 4. IN THE LIGHT OF WRITTEN REQUESTS MADE ON BEHALF OF THE CAPTIONED ASSESSEES, BOTH THE APPEALS OF REVENUE ARE DISMISSED IN ITA NO. 132 & 133/RPR/19 (SHRI RAMESH VARDIYANI & SHRI BHANWAR LAL AGRAWAL) - 3 - LIMINE . HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY REASONS, THEN THE REVENUE WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, BOTH CAPTIONED APPEALS OF REVENUE ARE DISMISSED IN LIMINE . SD/- SD/- (PAWAN SINGH) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER RAIPUR: DATED 12/08/2021 TRUE COPY S. K. SINHA / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. / CONCERNED CIT 4. - / CIT (A) 5. , , / DR, ITAT, RAIPUR 6. [ / GUARD FILE. BY ORDER , SR. PRIVATE SECRETARY ITAT , RAIPUR (ON TOUR) THIS ORDER PRONOUNCED IN OPEN COURT ON 12/08/2021