M/S M/S SHYAM CONSTRUCTION, KAWARDHA (C.G.) V. THE THE INCOME TAX OFFICER, KAWARDHA (C.G.)

ITA 203/BIL/2016

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9318 (ITAT-RAIPUR)
• Duration Of Justice: 5 year(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 19-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: R B DOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, HON'BLE ACCOUNTANT MEMBER & SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER I.T.A. NO. 203 / RPR /2016 (ASST. YEAR : 2009 - 1 0) M/S. SHYAM CONSTRUCTION, NEAR COLLECTOR AVENUE, KAWARDHA (CG) VS. IT O , KAWARDHA , PAN NO. AAUFS 6575 Q (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI R.B. D OSHI , CA DEPARTMENT BY : SHRI GITESH KUMAR , DR DATE OF HEARING : 02 / 0 8 /2021 . DATE OF PRONOUNCEMENT : 02 / 08 /2021 . O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER: THIS AP PEAL HAS BEEN PREFERRED BY THE A SSESSEE AGAINST THE ORDER DATED 28/12/2005 IMPUGNED HEREIN PASSED BY THE LD.COMMISSIONER OF INCOME TAX (APPEALS) - II [FOR SHORT, LD.COMMISSIONER], RAIPUR, U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 2009 - 10 . 2. THE A SSESSEE HA S PREFERRED AN APPLICATION UNDER CONSIDERATION DATED 02/08/2021 FOR WITHDRAWAL OF THE APPEAL. 2 ITA NO. 203 /RPR /20 16 ( M/S. SHYAM CONSTRUCTION ) 3. DUR ING THE COURSE OF HEARING, L D. COUNSEL FOR THE A SSESSEE HAS SUBMITTED THAT SINCE A SSESSEE HA S AVAILED THE IMMUNITY SCHEME I.E . VIVAD SE VISHWAS UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORM NO.3 , DATED 08/03/2021 IN RESPONSE TO THE APPLICATION FILED BY THE A SSESSEE UNDER THE SCHEME, THEREFORE APPEAL OF THE A SSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4. THE LD. DR RAI SED NO O BJECTION, IF THE APPEAL OF THE A SSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 5. HAVING HEARD BOTH THE PART IES AND PERUSED THE APPLICATION FOR WI THDRAWAL OF THE APPEAL AND FORM NO. 3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDERING THE FACT S AND CIRCUMSTANCES OF THE CASE , THE APPEAL OF A SSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE WITH LAW, HENCE ORDERED ACCORDINGLY. 6. IN THE RESULT, APPEAL OF THE A SSESSEE STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 02 ND DAY OF AUGUST , 2021 . S D / - S D / - (PRADIP KUMAR KEDIA) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 02 ND AUGUST , 20 21 . VR/ - 3 ITA NO. 203 /RPR /20 16 ( M/S. SHYAM CONSTRUCTION ) COPY TO: 1. THE ASSESSEE - M/S. SHYAM CONSTRUCTION, NEAR COLLECTOR AVENUE, KAWARDHA (CG) 2. THE REVENUE IT O , KAWARDHA . 3. LD. CIT(A) - II , RAIPUR (CG) . 4. CIT - II , RAIPUR . 5. THE D.R., RAIPUR. 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, RAIPUR (ON TOUR).