NAVEEN KUMAR PATEL, RAIPUR V. INCOME TAX OFFICER, WARD 3(3), RAIPUR

ITA 194/RPR/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7550 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 15-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 22; 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH , PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM . / ITA NO.194/RPR/2018 / ASSESSMENT YEAR : 2010-11 NAVEEN KUMAR PATEL, ....... / APPELLANT C-105, SECTOR 2, DEVENDRA NAGAR, RAIPUR (C.G.) 492 001. PAN : AZVPP8736C. / V/S. THE INCOME TAX OFFICER, WARD 3(3), RAIPUR. / RESPONDENT ASSESSEE BY : NONE. (WITHDRAWAL APPLICATION FILED.) REVENUE BY : SHRI GITESH KUMAR. / DATE OF HEARING : 22.01.2021 / DATE OF PRONOUNCEMENT : 22.01.2021 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE OR DER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)- I, RAIPUR ON 08.08.20 18 IN RELATION TO THE ASSESSMENT YEAR 2010-11. 2. BEFORE US, THE ASSESSEE HAS FILED A LETTER DATED 05.01.2 021 SEEKING WITHDRAWAL OF THE APPEAL. THE RELEVANT CONTENTS OF SUCH LE TTER READS AS UNDER : 1. THAT BEING AGGRIEVED WITH ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-I, RAIPUR DT. 08.08.2018 IN APPEAL NO. 238/17-18 FOR T HE A.Y. 2010/11 ARISING OUT OF ASSESSMENT ORDER PASSED UNDER SECTION 147 R.W.S. 143(3) ON 10.10.2017, I HAD FILED AN APPEAL BEFORE HON'BLE ITAT, RAIPUR BEN CH ON 15.10.2018. COPIES OF FORM NO. 36 AND ACKNOWLEDGEMENT OF FILING APPEAL ON 24.06.2016 ARE ENCLOSED. 2. THAT LATER ON I HAD DECIDED TO OPT 'VISAD SE VIS HWAS SCHEME' 2020' (VSVS) TO SETTLE ISSUE OF DISPUTED TAX INVOLVED IN THE IMP UGNED APPEAL FOR THE A.Y. 2 ITA NO.194/RPR/2018 2010/11 AND ACCORDINGLY, I HAD FILED DECLARATION IN FORM-1 AND FORM-2 PRESCRIBED UNDER VSVS ON 21.03.2020 BEFORE PCIT, RA IPUR-1. COPIES OF FORM-I AND FORM-2 ARE ENCLOSED. 3. THAT AFTER DUE VERIFICATION OF MY DECLARATION FI LED UNDER VSVS, FORM-3 ISSUED TO ME ON 18.12.2020 BY PCIT, RAIPUR-1 FOR THE A.Y. 2010/11 IN RESPECT OF IMPUGNED APPEAL. COPY OF FORM-3 IS ENCLOSED. 4. IN VIEW OF PRECONDITION FOR FILING FORM-4 BEFORE THE PCIT THAT TO OBTAIN APPEAL WITHDRAWAL ORDER FROM THE CONCERNED APPELLATE FORUM IN RESPECT OF APPEAL TO BE SETTLED UNDER VSVS, I AM HEREBY REQUESTING YOUR HON OUR TO KINDLY PERMIT ME TO WITHDRAW APPEAL NO. 194/RPR/20 18 FOR THE A.Y. 2010 /11. IN VIEW OF ALL ABOVE, YOUR HONOUR IS KINDLY REQUEST ED TO ISSUE ME APPEAL WITHDRAWAL ORDER IN RESPECT OF IMPUGNED APPEAL FOR THE A.Y. 2010/11 AT THE EARLIEST SO THAT I CAN FILE FORM-4 BEFORE PCIT WITH IN THE PRESCRIBED TIME. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAW AL 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 22 ND JANUARY, 2021. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (R.S. SYAL) JUDICIAL MEMBER VICE PRESIDENT / PUNE; / DATED : 22 ND JANUARY, 2021. YAMINI / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-1, RAIPUR. 4. THE PR.CIT 1, RAIPUR, (C.G.) 5. , , , / DR, ITAT, RAIPUR BENCH, PUNE. 6. ! / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.