M/S SARASWATI COLD STORAGE, JASPUR V. INCOME TAX OFFICER-2, RAIGARH, RAIGARH

ITA 191/RPR/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1728 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 22-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISE FROM S PASSED
• Section: 143(3); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAI PUR BENCH, RAIPUR VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY , JUDICIAL MEMBER I TA NO S . 1 8 9 TO 194 / RPR /20 1 7 / ASSESSMENT YEAR S : 2007 - 08 TO 20 1 2 - 1 3 M/S. SARASWATI COLD STORAGE, NEAR BUS STAND, KANSABEL, DIST. JASHPUR (C.G.) PAN : A BGFS7471L VS. ITO - 2, RAIGARH APPELLANT RESPONDENT / ORDER TH ESE SIX APPEAL S BY THE ASSESSEE ARISE FROM THE ORDERS PASSED BY THE LD. CIT(A), BILASPUR ON 31.03.2017 IN RELATION TO A.YS.2007 - 08 TO 2012 - 13 . 2. BEFORE US, THE ASSESSEE HAS FILED LETTER S FOR EACH APPEAL DATED 1 5 - 0 5 - 2021 SEEKING PERMISSIO N TO WITHDRAW THE APPEAL S AS IT HAD RECEIVED FORM NO. 3 UNDER VIVAD SE VISHWAS SCHEME UNDER THE DIRECT TAXES VIVAD SE VISHWAS ACT, 2020. THE RELEVANT CONTENTS OF SUCH LETTER FILED IN ITA NO.189/RPR / 2017 , READ AS UNDER : IT IS RESPECTFULLY STATED THAT TH E ASSESSEE, BEING AGGRIEVED WITH THE ORDER U/S 143(3) R.W.S. 147 OF THE INCOME TAX ACT 1961, HAD FILED AN APPEAL BEFORE YOUR HONOUR ON 22/06/2017. WE HAVE OPTED FOR VIVAAD SE VISHWAS SCHEME UNDER DIRECT TAX VIVAAD SE VISHWAS ACT, 2020. THE FORM 1 AND 2 F OR THE SAME HAS ALREADY BEEN FILED AND FORM 3 IS ASSESSEE BY NONE (WITHDRAWAL APPLICATION) REVENUE BY S HRI SANJAY KUMAR DATE OF HEARING 0 2 - 0 7 - 2021 DATE OF PRONOUNCEME NT 0 2 - 0 7 - 2021 ITA NO S . 1 89 TO 194 / RPR / 20 1 7 M/S. SARASWATI COLD STORAGE 2 ISSUED BY THE AO ON 08 / 12 /202 0 . THE AMOUNT MENTIONED IN FORM 3 IS REFUNDABLE TO THE ASSESSEE OF RS.93,295.00 . THE COPY OF FORM 3 IS ENCLOSED HEREWITH FOR YOUR REFERENCE AND RECORD. THEREFORE, WE WANT TO W ITHDRAW THE APPEAL PENDING BEFORE YOUR HONOUR. HENCE, KINDLY ISSUE A CERTIFICATE OF WITHDRAWAL OF APPEAL SO THAT WE CAN FILE IT WITH THE DESIGNATED AUTHORITY UNDER VIVAAD SE VISHWAS SCHEME AND BOTH THE APPEAL S CAN BE DISPOSED UNDER THE SAID SCHEME. 3. O N PERUSAL OF THE ABOVE LETTER S AND HAVING NO OBJECTION FROM THE SIDE OF LD. DR, WE ALLOW THE REQUEST OF ASSESSEE TO WITHDRAW THE APPEAL S . 4. IN THE RESULT, THE APPEAL S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE O PEN COURT ON 2 ND JULY , 202 1 . SD/ - SD/ - (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 2 ND JULY , 202 1 GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(APPEAL) , BILASPUR 4. 5. 6. THE PR. CIT , BILASPUR THE DR , ITAT, RAI PUR ; / GUARD FILE . / BY ORDER, / / TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO S . 1 89 TO 194 / RPR / 20 1 7 M/S. SARASWATI COLD STORAGE 3 DATE 1. DRAFT DICTATED ON 0 2 - 0 7 - 202 1 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 0 2 - 0 7 - 202 1 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.