Parakh Ram Sahu, Balod V. Income tax Officer, Ward-1(2), Bhilai

ITA 20/RPR/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1547 (ITAT-RAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 24-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, RAIPUR (AT E - COURT, PUNE) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM SL. NO. ITA NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1. 48/RPR/2017 M/S. MAA PARVATI ENTERPRISES MAIN ROAD, NEAR BAJRANG TALKIES, P.O. KORBA (C.G.) PAN : AAQFM7434G THE ITO - 2, KORBA (C.G) 2010 - 11 2. 57/RPR/2017 SHRI AJAY KUMAR AGRAWAL PROP. M/S. VEDANT STEEL, FRIENDS COLONY, BHATIA GALI, P.O. RAIGARH (C.G.) PAN : ACIPA0260C THE DCIT, CIRCLE 1(1), BILASPUR (C.G.) 2010 - 11 3. 100/RPR/2017 SHRI SHIV KUMAR AGRAWAL PROP. M/S. MAA NATHALDAI CRUSHER UDYOG, TIMERLGA, P.O. SARANGARH, DIST. RAIGARH (C.G) PAN : AEGPA3136B THE ITO - 2, RAIGARH (C.G). 2010 - 11 4. 53/RPR/2018 SMT. ANEE ROHDA, PROP. M/S. LAXMI FINANCIAL SOLUTION, SHOP NO.15, DHARAM MARKET STATION ROAD, RAIPUR (C.G) PIN - 492 001 PAN : ACMPR6057J THE ITO, WARD 1(4), RAIPUR 2013 - 14 5. 154/RPR/2018 NARENDRA AGRAWAL S/O. SATYANARAYAN AGRAWAL, SHARMA GALI , KOTRA ROAD, RAIGARH - 496 001 PAN : ARFPA0616 E THE ITO, WARD - 1, RAIGARH 2010 - 11 6. 172/RPR/2017 SHRI KANHAIYA LAL SARAF, SADAR ROAD, P.O. AMBIKAPUR, DIST. SARGUJA (C.G.) PAN : APEPS2292D THE ITO, WARD AMBIKAPUR (C.G.) 2010 - 11 2 VSV GROUP OF 12 CASES RAIPUR 7. 271/RPR/2017 SHRI ASHOK KUMAR AGRAWAL H. NO.28/03, LAL BAGICHA WARD, STATION ROAD, DHAMTARI (C.G) - 493 773 PAN : ACIPA0594R THE ITO, WARD - DHAMTARI (C.G.) 2014 - 15 8. 208/RPR/2018 HOTEL BABYLON INTERNATIONAL P. LTD. RAJIV GANDHI MARG, VIP ROAD, RAIPUR (C.G.) - 492 001 PAN : AABCH2709M THE ACIT, CIRCLE - 3(1), RAIPUR. 2015 - 16 9. 20/RPR/2020 PARAKH RAM SAHU VILLAGE - ARKAR, TEH. GURUR DIST. BALOD (C.G) PIN - 491 222 PAN : APYPR2282L THE ITO - 1(2) BHILAI 2010 - 11 10. 74/RPR/2018 SUBHASH CHANDRA BISWAS PROP. LATIKA CONSTRUCTION J.B APARTMENT, TIKRAPARA, BILASPUR (C.G.) PAN : AHMPB3430A THE DCIT - 1(1) BILASPUR 2006 - 07 11. 101/RPR/2019 SOMANI AUTO PVT. LTD. C/O. SOMANI CHAMBERS G.E ROAD, TATIBANDH RAIPUR - 492 099 (C.G.) PAN : AAECS5526Q THE ACIT - 3(1), RAIPUR 2015 - 16 12. 100/RPR/2019 KHYATI ISPAT (P). LTD. JARWAH, HIRAPUR, RAIPUR (C.G.) - 492 001 PAN : AAACK9805C THE ACIT, CENTRAL CIRCLE - 1, RAIPUR (C.G.) 2009 - 10 A SSESSEE BY : SHRI G.S. AGARWAL , SHRI PRAVEEN JAIN/ SMT. PALAK JAIN SHRI SUMIT CHAWLA NONE APPEARED : FOR SR. NOS. 4 , 5 , 6 , 10 & 11 REVENUE BY : SHRI SANJAY KUMAR , SHRI GITESH KUMAR / DATE OF HEARING : 0 2 .0 7 .2021 / DATE OF PRONOUNCEMENT : 0 2 . 0 7 .2021 3 VSV GROUP OF 12 CASES RAIPUR / ORDER TH ESE BUNCH OF APPEALS PREFERRED BY THE ASSESSEES FOR THE VARIOUS ASSESSMENT YEARS MENTIONED IN THE CAPTION EMANATES FROM THE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) AS PER THE RESPECTIVE GROUNDS OF APPEAL ON RECORD. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVISIONS ENUMERATED IN THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAS FILED RESPECTIVE WITHDRAWAL APPLICATIONS ALONG WITH FORM - 3 IN T HIS REGARD. FOR SR. NOS. 4, 5, 6, 10 & 11, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, FORM - 3 ALONG WITH WITHDRAWAL APPLICATIONS HAS BEEN FILED BY THE ASSESSEE. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEALS. HEN CE, WE PERMIT THE WITHDRAWAL. APPEALS OF ASSESSEES ARE DISMISSED BEING WITHDRAWN. 4. IN THE RESULT , ALL THE APPEALS OF ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 02 ND DAY OF JU LY , 20 2 1 . S D/ - S D/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 02 ND JU LY , 202 1 . SB 4 VSV GROUP OF 12 CASES RAIPUR / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CONCERNED CIT(APPEALS). 4. THE CONCERNED CIT. 5. , , / DR, ITAT, RAIPUR. 6. / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE. 5 VSV GROUP OF 12 CASES RAIPUR DATE 1 DRAFT DICTATED ON 02 .0 7 .2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 02 .07 .202 1 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER