SHRI SUBHASH PRASAD SAO & SONS(HUF), DURG(CG) V. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RAIPUR (CG)

ITA 150/BIL/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9599 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 27-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, AT PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NO.82/RPR/2019 / ASSESSMENT YEAR : 2015-16 SUBHASH PRASAD SAO & SONS, SHARDA KUNJ, JUNWANI ROAD, PUSHPAK NAGAR, BHILAI, DIST. DURG, CHATTISGARH 490020 PAN : AAJHS1547R VS. ACIT-1(1), BHILAI APPELLANT RESPONDENT . / ITA NO.150/RPR/2016 / ASSESSMENT YEAR : 2011-12 SUBHASH PRASAD SAO & SONS (HUF), SHARDA KUNJ, JUNWANI ROAD, PUSHPAK NAGAR, BHILAI, DIST. DURG, CHATTISGARH 490023 PAN : AAJHS1547R VS. ADDL.CIT, RANGE-1, RAIPUR APPELLANT RESPONDENT / ORDER THESE TWO APPEALS BY THE ASSESSEE AND THE ASSESSEE-HUF ARISE OUT OF THEIR RESPECTIVE ORDERS DATED 11.03.2019 AND 01.0 3.2016 PASSED BY THE CIT(A)-II. RAIPUR IN RELATION TO THE ASSESSME NT YEARS 2015-16 AND 2011-12. 2. BEFORE US, THE ASSESSEE AND THE ASSESSEE-HUF HAS F ILED COMMON LETTERS DATED 02.03.2021 SEEKING WITHDRAWAL OF THE ASSESSEE BY SHRI R.B. DOSHI REVENUE BY SHRI GITESH KUMAR DATE OF HEARING 19-03-2021 DATE OF PRONOUNCEMENT 19-03-2021 ITA NO.82/RPR/2019 AND ITA NO.150/RPR/2016 2 APPEALS. THE RELEVANT CONTENTS OF SUCH LETTERS (EXCEPT THE A PPEAL PARTICULARS) READ AS UNDER: 1. THE ABOVE MENTIONED APPEAL WAS FILED ON 22.04.2 019. COPY OF APPEAL MEMO IN FORM NO.36 IS ENCLOSED. 2. IN THIS REGARD, IT IS SUBMITTED THAT IN RESPECT OF ABOVE APPEAL, WE HAVE FILED A DECLARATION UNDER VIVAD SE VISHWAS ACT , 2020 BEFORE THE DESIGNATED AUTHORITY. WE ARE ENCLOSING HEREWITH A COPY OF FORM NO.1 & 2 SUBMITTED BY APPELLANT UNDER DTVSV ACT, 2020. AGAINST THE DECLARATION FILED, LD. PR. CIT HAS ALSO ISSUED FORM NO.3. COPY OF FORM 3 IS ALSO ENCLOSED. 3. IN VIEW OF DECLARATION HAVING BEEN FILED UNDER D TVSV ACT, 2020, THE APPELLANT WISHES TO WITHDRAW THE APPEAL FILED. THEREFORE, IT IS REQUESTED THAT THE APPELLANT MAY KINDLY BE PERMITTE D TO WITHDRAW THE APPEAL. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEALS FILED BY THE ASSESSEE AND THE HUF. AS SUCH, TH E ASSESSEE AND THE HUF ARE PERMITTED TO WITHDRAW THE APPEALS. 4. IN THE RESULT, THE APPEALS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH MARCH, 2021. SD/- SD/- ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 19 TH MARCH, 2021 ITA NO.82/RPR/2019 AND ITA NO.150/RPR/2016 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-II, RAIPUR 4. 5. THE PR. CIT-II, RAIPUR DR, ITAT, RAIPUR / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 19-03-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 19-03-2021 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.