STEEL EMPLOYEES WELFARE ASSOCIATION, BHILAI V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BHILAI

ITA 137/RPR/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0824 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 16-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलȣय अͬधकरण Ûयायपीठ “एक-सदèय” मामला रायप ु र मɅ IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR Įी रवीश स ू द, ÛयाǓयक सदèय के सम¢ BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No.137/RPR/2019 Ǔनधा[रण वष[ / Assessment Year : 2014-15 Steel Employees Welfare Association, Bhilai Steel Plant, Old Health Centre, Sector-5, Bhilai (C.G.) PAN : AAGAS2940G .......अपीलाथȸ / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bhilai (C.G.). ......Ĥ×यथȸ / Respondent Assessee by : Shri N.C Gupta, Advocate Revenue by : Shri Gitesh Kumar, Sr. DR स ु नवाई कȧ तारȣख / Date of Hearing : 30.08.2022 घोषणा कȧ तारȣख / Date of Pronouncement : 30.08.2022 2 Steel Employees Welfare Association Bhilai Vs. ACIT, Circle-2(1) ITA No.137/RPR/2019 आदेश / ORDER PER RAVISH SOOD, JM The present appeal filed by the assessee is directed against the order passed by the CIT(Appeal)-II, Raipur dated 04.02.2019, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961, dated 22.12.2016 for assessment year 2014-15. 2. The Ld. Authorized Representative (for short ‘AR’) has filed a letter dated 23.07.2022, 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 for the assessee that “Form 5” have been issued by the designated authority. Backed by the aforesaid facts it is requested that the captioned appeal may be allowed to be withdrawn. 3.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 stated before us. 4. In view of the above we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme, then, the appellant 3 Steel Employees Welfare Association Bhilai Vs. ACIT, Circle-2(1) ITA No.137/RPR/2019 shall have liberty to approach the Tribunal for restoration of its appeal. 5. Resultantly, the appeal is dismissed as withdrawn subject to the observation recorded hereinabove. Order pronounced in open court on 30 th day of August, 2022. Sd/- (रवीश स ू द /RAVISH SOOD) ÛयाǓयक सदèय/JUDICIAL MEMBER रायप ु र / Raipur; Ǒदनांक / Dated : 30 th August, 2022 SB आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The CIT(Appeals)-II, Raipur (C.G.) 4. The Pr. CIT-2, Raipur (C.G.) 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, “एक-सदèय” बɅच, रायप ु र / DR, ITAT, “SMC” Bench, Raipur. 6. गाड[ फ़ाइल / Guard File. आदेशान ु सार / BY ORDER, // True Copy // Ǔनजी सͬचव /Private Secretary आयकर अपीलȣय अͬधकरण, रायप ु र / ITAT, Raipur 4 Steel Employees Welfare Association Bhilai Vs. ACIT, Circle-2(1) ITA No.137/RPR/2019 Date 1 Draft dictated on 30.08.2022 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 5 Steel Employees Welfare Association Bhilai Vs. ACIT, Circle-2(1) ITA No.137/RPR/2019