SHRI SANJAY DUA, BILASPUR(CG) V. INCOME TAX OFFICER -1(2), BILASPUR(CG)

ITA 145/BIL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2537 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 29-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: HUF

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NOS. 21/RPR/2016 & 146/RPR/2017 / ASSESSMENT YEAR : 2005-06 SANJAY DUA, HUF, AADARSH COLONY, HIGH COURT ROAD, BILASPUR (C.G.), PAN : AAMHS7626E SANJAY DUA, HUF, C/O. M/S. ANIL MARKETING, AADARSH COLONY, DAYALBAND, BILASPUR (C.G.) PAN : AAMHS7626E VS. ITO, WARD-1(2), BILASPUR APPELLANT RESPONDENT ITA NOS. 22/RPR/2016 & 145/RPR/2017 / ASSESSMENT YEAR : 2005-06 SANJAY DUA, M/S. ANIL MARKETING, AADARSH COLONY, HIGH COURT ROAD, BILASPUR, BILASPUR (C.G.), PAN : AGYPD6280B VS. ITO, WARD-1(2), BILASPUR APPELLANT RESPONDENT / ORDER THESE 4 APPEALS BY THE ASSESSEE HUF AND THE ASSESSEE A RE DIRECTED AGAINST THE SEPARATE ORDERS PASSED BY THE CIT(A) , BILASPUR IN RELATION TO THE ASSESSMENT YEAR 2005-06. ASSESSEE BY SHRI G.S. AGARWAL REVENUE BY SHRI G.N. SINGH DATE OF HEARING 29-10-2021 DATE OF PRONOUNCEMENT 29-10-2021 SANJAY DUA HUF AND SANJAY DUA 2 2. BEFORE US, THE ASSESSEE HUF AND THE ASSESSEE HAVE FILED LETTERS DATED 30.09.2021 (WITH COMMON CONTENTS EXCEPT APPEAL PARTICULARS) SEEKING WITHDRAWAL OF THE APPEALS. THE RELEVAN T CONTENTS OF SUCH LETTERS READ AS UNDER : 1. THAT AN APPEAL HAS BEEN FILED BEFORE THE HONBLE BE NCH ON 22.02.2016 VIDE APPEAL NO.ITA 21/RPR/2016 AGAINST O RDER PASSED BY LD. CIT(A) IN QUANTUM U/S.143(3). 2. THAT AN APPLICATION WAS FILED UNDER VIVAD SE VISHWA S ACT, 2020 IN FORM 1 & 2 BEFORE HONBLE PCIT, RAIPUR-1. HE ISSUE D CERTIFICATE ON FORM NO.3 ON 07.04.2021 VIDE CERTIFICATE NO.338517050070421, IT IS ENCLOSED. 3. THAT AMOUNT PAYABLE AS PER ABOVE CERTIFICATE IS RS. 21,658/-. THIS HAS BEEN PAID BY THE ASSESSEE ON 30.09.2021 AT PUNJ AB NATIONAL BANK, SADAR BAZAR, BILASPUR BSR CODE 0300709, CHALL AN NO.00002. 4. THEREFORE, AS PER THE PROVISIONS OF VIVAD SE VISHWA S ACT, 2020 IT IS PRAYED TO KINDLY ALLOW TO WITHDRAW THE ABOVE APPEAL FILED BEFORE THE HONBLE BENCH. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEALS FILED BY THE ASSESSEE HUF AND THE ASSESSEE. AS SUCH, THE ASSESSEE HUF AND THE ASSESSEE ARE PERMITTED TO WITHDRAW THE APPEALS. 4. IN THE RESULT, THE APPEALS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH OCTOBER, 2020. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 29 TH OCTOBER, 2020 SATISH SANJAY DUA HUF AND SANJAY DUA 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS), BILASPUR 4. THE CIT, BILASPUR 5. DR, ITAT, RAIPUR; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 29-10-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 29-10-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER.