M/S JILA SAHAKARI KENDRIYA BANK MARYADIT, BILASPUR(CG) V. PRINCIPAL COMMISSIONER OF INCOME TAX, BILASPUR(CG)

ITA 147/BIL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8737 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 30-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P K MISHRA
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA , HON'BLE ACCOUNTANT MEMBER & SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER I.T.A. NO. 147 / RPR /2017 (ASST. YEAR : 2012 - 1 3 ) JILA SAHAKARI KENDRIYA BANK MARYADIT, NEHRU CHOWK, BOX NO.6, BILASPUR (CG) V S. PR.CIT, BILASPUR (CG) . PAN NO. AAAAJ 0607 P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI NIKHILESH BEGANI, CA DEPARTMENT BY : SHRI P.K. MISHRA , CIT DR DATE OF HEARING : 28 / 07 /2021 . DATE OF PRONOUNCEMENT : 28 / 0 7 /2021 . O R D E R PER N.K. CHOUDHRY , JUDICIAL MEMBER THIS APPEAL HAS BEEN PREFERRED BY THE A SSESSEE AGAINST THE ORDER DATED 30 /0 3 /20 17 IMPUGNED HEREIN PASSED BY THE L D. PRINCIPAL COMMISSIONER OF INCOME TAX ( FOR SHORT, LD. COMMISSIONER ), BILASPUR U/SEC. 263 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 2012 - 13. 2 ITA NO. 147 / RPR /2027 ( JILA SAHAKARI KENDRIYA BANK MARYADIT ) 2. THE ASSESSEE HAS FILED AN APPLICATION FOR WITHDRAWAL OF THE APPEAL ON THE FOLLOWING GROUNDS: - 1. IN RESPECT OF THE AFORESAID APPEAL PREFERRED BY THE APPELLANT HEREIN, IT IS SUBMITTED THAT THE CONSEQUENTIAL ASSESSMENT ORDER UNDER THE PROVISIONS OF SECTION 143(3) R.W.S. 263 OF THE INCOME TAX ACT, 1961 WAS PASSED ON 31 ST OCTOBER, 2017 BY THE LD. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), BILASPUR. AGGRIEVED WITH THE ADDITION MADE THEREIN, THE APPELLANT PREFERRED AN APPEAL BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS), BILASPUR WHEREIN AFTER DELIBERATING UPON TH E SUBMISSIONS ALONG WITH DOCUMENTARY EVIDENCES, VIDE APPELLATE ORDER PASSED ON 06 TH MARCH, 2018, THE APPEAL WAS ALLOWED BY THE APPELLATE AUTHORITY THEREBY ORDERING THE DELETION OF THE ADDITION MADE THEREIN. 2. IN VIEW OF THE AFORESAID, THE APPELLANT DOES N OT WISH TO PURSUE THE APPEAL FURTHER AND HENCE, IT IS EARNESTLY REQUESTED THAT THE AFORESAID APPEAL FILED BY THE ASSESSEE PRESENTLY PENDING BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH MAY KINDLY BE PERMITTED TO BE WITHDRAWN AND OBLIGE. 3 . CONSIDERING THE SUBMISSIONS OF THE ASSESSEE AS THE ASSESSEE DOES NOT WISH TO PURSUE THE APPEAL FURTHER , THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED AS WITHDRAWN. 4 . IN THE RESULT, APPEAL FILED BY THE A SSESSEE STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON TH IS 28 TH DAY OF JULY , 2021 . SD/ - SD/ - ( PRADIP KUMAR KEDIA ) ( N.K. CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28 TH JULY , 20 2 1 . VR/ - 3 ITA NO. 147 / RPR /2027 ( JILA SAHAKARI KENDRIYA BANK MARYADIT ) COPY TO: 1. THE ASSESSEE - JILA SAHAKARI KENDRIYA BANK MARYADIT, NEHRU CHOWK, BOX NO.6, BILASPUR (CG) 2. PR.CIT, BILASPUR (CG). 3. THE D.R . , RAIPUR . 4. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, RAIPUR (ON TOUR) .