M/S BAHUBALI UDYOG, BILASPUR, BILASPUR(CG) V. THE INCOME TAX OFFICER, WARD-2(1),BILASPUR, BILASPUR(CG)

ITA 157/BIL/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7274 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 05-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 250

Judgement Text

ITAT-Raipur Page 1 of 3 आयकर अपीलीय Ɋायािधकरण, रायपुर Ɋायपीठ, रायपुर मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court at Raipur) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D. BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 157/BIL/2017 िनधाŊरण वषŊ / Assessment Year : 2010-11 M/s Bahubali Udyog, 21-A, Industrial Estate, Tifra, Bilaspur(C.G) PAN : AADFB8853F .......अपीलाथŎ / Appellant बनाम / V/s. Income Tax Officer-2(1), Bilaspur, (C.G.) .......ŮȑथŎ / Respondent Appearances Assessee by : Shri Sunil Kumar Agrawal Revenue by : Shri Shravankumar Meena सुनवाई की तारीख / Date of conclusive Hearing : 09/03/2022 घोषणा की तारीख / Date of Pronouncement : 09/03/2022 आदेश / ORDER PER RAVISH SOOD, JM; The present appeal filed by the appellant assessee is directed against the order of the Commissioner of Income Tax- Appeal, Bilaspur [for short “CIT(A)”] dt 27/03/2017 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which in turn ascended from the order of Assessing Officer [for short “AO”] dt 10/03/2016 passed u/s 143(3) of the Act, for assessment year [for short “AY”] 2010-11. ITA No : 157/BIL/2017 AY :2010-11 ITAT-Raipur Page 2 of 3 2. On this date of hearing, the learned counsel for the assessee [for short “AR”] referring to the application preferred by the assessee vide letter dt 07/03/2022 received by this Tribunal, entreated that, the appellant assessee has filed an application under Direct Tax Vivad se Vishwas Act, 2020 [for short “VSVA”] against the assailed dispute tabulated as under; Sr Appeal No Details of Form No 1 Details of Form No 3 Date of filing Acknowledgement No Date of Issue Certificate No 1 ITA/157/BIL/2017 23/12/2020 - 31/12/2020 973200730311220 3. As apparent from the records that, the VSVA application of the appellant is prima-facie admitted by the designated authority under VSVA and the appellant has also filed Form No 4 confirming the withdrawal of connected pending appeals and placed on records the Form No 5 showcasing the discharge of disputed tax liabilities as under; Sr Appeal No Details of Form No 4 Details of Form No 5 Date of filing Acknowledgement No Date of Issue Acknowledgement No 1 ITA/157/BIL/2017 30/10/2021 - 19/01/2022 946994881190122 4. In view of the above, we dismiss the appeal as withdrawn, subject to a rider that, in the unlikely event, if the matter is not being resolved under the Vivad se Vishwas scheme for any reasons, the appellant assessee shall have the liberty to approach & revive the appeal through filing of Miscellaneous Application [for short “MA”] within the applicable time limit under the provisions of the Act for the restoration. 5. Resultantly, the appeal of the appellant is dismissed as withdrawn. ITA No : 157/BIL/2017 AY :2010-11 ITAT-Raipur Page 3 of 3 Order pronounced in the Open Court on this Wednesday, 09 th day of March, 2022. Sd/- Sd/- JAMLAPPA D. BATTULL RAVISH SOOD ACCOUNTANT MEMBER JUDICIAL MEMBER रायपुर / RAIPUR; िदनांक / Dated : 09 th March, 2022 आदेश की Ůितिलिप अŤेिषत / Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant. 2. ŮȑथŎ / The Respondent. 3. The CIT (Appeals), Raipur (C.G.) 4. The Pr. CIT, Raipur (C.G.) 5. िवभागीय Ůितिनिध, आयकर अपीलीय Ɋायािधकरण, रायपुर / DR, ITAT, Raipur Bench, Raipur. 6. गाडŊफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // िनजीसिचव / Private Secretary