SHRI SHRI TEKRAM PATLE, RAIPUR (CG) V. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

ITA 198/BIL/2016

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5652 (ITAT-RAIPUR)
• Duration Of Justice: 5 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 17-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144

Judgement Text

आयकर अपीलȣय अͬधकरण Ûयाय पीठ रायप ु रमɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 198/RPR/2016 Ǔनधा[रण वष[ / Assessment Year :2010-11 Shri Tekram Patle Heera Steel Ltd., H.No.1, chandravanshi Niwas, Ekta Nagar, Gudhiyari, Raipur (C.G.) PAN : AKPPP6442G .......अपीलाथȸ / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax-1(1), Raipur (C.G) ......Ĥ×यथȸ / Respondent Assessee by : Shri R.B. Doshi, AR Revenue by : Shri Sanjay Kumar, Sr. D.R. स ु नवाई कȧ तारȣख / Date of Hearing :17.03.2022 घोषणा कȧ तारȣख / Date of Pronouncement : 30.03.2022 2 Shri Tekram Patle Vs. DCIT ITA No.198 /RPR/2016 आदेश / ORDER PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the CIT(Appeals)-I, Raipur, dated 31.03.2016, which in turn arises from the ex-parte order passed by the A.O under Sec. 144 of the Income-tax Act, 1961, dated 14.03.2013 for A.Y. 2010-11. 2. The appellant-assessee has filed a letter dated 02.03.2022 (received on 03.03.2022), wherein it is stated that in order to settle the aforesaid appeal pending before the Tribunal, an application has been filed under the Direct Tax Vivad se Vishwas Act, 2020. During the course of hearing of the appeal, it was stated by the Ld. Authorised Representative (“A.R”, for short) that the assessee has opted for the Direct Tax Vivad se Vishwas Act, 2020 and Form No.5 has been issued by the appropriate authority on 18.02.2022. The appellant-assesse has place on record copies of Form Nos.1 to 5. Backed by the aforesaid facts, it is requested by the ld. AR that the captioned appeal may be allowed to be withdrawn. 3 Shri Tekram Patle Vs. DCIT ITA No.198 /RPR/2016 3. The ld. D.R did not controvert the aforesaid factual position as had been canvassed before us. 4. Since the matter in issue has been settled under the Direct Tax Vivad Se Vishwas Act, 2020 therefore, we dismiss the appeal of the appellant-assessee as withdrawn. Order pronounced in Open Court on 30 th day of March, 2022. Sd/- Sd/- JAMLAPPA D BATTULL RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायप ु र/ RAIPUR ; Ǒदनांक / Dated : 30 th March, 2022 SB आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The CIT(Appeals)-I, Raipur (C.G) 4. The CCIT, Raipur (C.G) 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण,रायप ु रबɅच, रायप ु र / DR, ITAT, Raipur Bench, Raipur. 6. गाड[ फ़ाइल / Guard File. आदेशान ु सार / BY ORDER, // True Copy // Ǔनजी सͬचव / Private Secretary आयकर अपीलȣय अͬधकरण, रायप ु र / ITAT, Raipur. 4 Shri Tekram Patle Vs. DCIT ITA No.198 /RPR/2016 Date 1 Draft dictated on 21.03.2022 Sr.PS 2 Draft placed before author 21.03.2022 Sr.PS 3 Draft proposed and placed before the second Member .03.2022 JM 4 Draft discussed/approved by second Member .03.2022 AM 5 Approved draft comes to the Sr. PS/PS .03.2022 Sr.PS 6 Kept for pronouncement on .03.2022 Sr.PS 7 Date of uploading of order .03.2022 Sr.PS 8 File sent to Bench Clerk .03.2022 Sr.PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 5 Shri Tekram Patle Vs. DCIT ITA No.198 /RPR/2016 11 Date of dispatch of order