SHRI MOHAN SONI, JANJGIR CHAMPA V. INCOME TAX OFFICER , WARD- JANJGIR-CHAMPA, JANJGIR CHAMPA

ITA 151/BIL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8331 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 01-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF DATED PASSED
• Section: 143(3); 2

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.151/RPR/2017 / ASSESSMENT YEARS : 2012-13 MOHAN SONI, S/O. MURARI LAL SONI, SONAR PARA, CHAMPA, DIST. JANJGIR-CHAMPA, C.G. PAN : GFHPS8903C VS. ITO, WARD-JANJGIR- CHAMPA APPELLANT RESPONDENT / ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER DATED 28.02.2017 PASSED BY THE CIT(A), BILASPUR IN RELATION TO TH E ASSESSMENT YEAR 2012-13. 2. BEFORE US, THE ASSESSEE HAS FILED A LETTER DATED NIL SEEKING WITHDRAWAL OF THE APPEAL. THE RELEVANT CONTENTS OF SUCH LETTER READS AS UNDER : 1. I WOULD LIKE TO WITHDRAW MY APPEAL FILED WITH I TAT APPEAL NO.151/BIL/2017 FOR AY 2012-13 WHICH WAS FILED AGAI NST THE ORDER UNDER SECTION 143(3) R.W.S.147 OF THE INCOME-TAX AC T, 1961 PASSED BY CIT(A) ON 28-02-2017 AS I HAVE OPTED FOR VIVAD SE V ISHWAS SCHEME. I HAVE ALREADY FILED FORM 1 AND 2 UNDER VIVAD SE VI SHWAS SCHEME ON 30.01.2021. FORM 3 IS ALSO ISSUED BY PCIT, RAIPUR- I ON 05.02.2021 WHOSE CERTIFICATE NO. AS WELL AS ACKNOWLEDGEMENT NO . IS 241334990050221. ASSESSEE BY NONE (WITHDRAWAL APPLICATION) REVENUE BY SHRI GITESH KUMAR DATE OF HEARING 26-03-2021 DATE OF PRONOUNCEMENT 26-03-2021 ITA NO.151/RPR/2017 MOHAN SONI 2 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE. AS SUCH, THE ASSESSEE IS PERMITTED TO WITHDRAW THE APPEAL. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH MARCH, 2021. SD/- SD/- ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 26 TH MARCH, 2021 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. 4. THE CIT(A), BILASPUR THE PR.CIT-I, BILASPUR 5. 6. DR, ITAT, RAIPUR / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE ITA NO.151/RPR/2017 MOHAN SONI 3 DATE 1. DRAFT DICTATED ON 26-03-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 26-03-2021 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.