M/S HOTEL BABYLON INN PRIVATE LIMITED, RAIPUR, RAIPUR (CG) V. THE ASSTT. COMMISSIONER OF INCOME TAX 3(1),RAIPUR, RAIPUR (CG)

ITA 25/BIL/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9377 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 07-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण ᭠यायपीठ रायपुर मᱶ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court at Pune) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D. BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 25/RPR/2017 िनधाᭅरण वषᭅ / Assessment Year : 2013-14 Hotel Babylon Inn Pvt. Ltd. Jail Road, Raipur (C.G) PAN : AABCH4454L .......अपीलाथᱮ / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-3(1), Raipur (C.G). ......ᮧ᭜यथᱮ / Respondent Assessee by : Shri Praveen Jain, CA Revenue by : Shri G.N Singh, DR सुनवाई कᳱ तारीख / Date of Hearing : 31.01.2022 घोषणा कᳱ तारीख / Date of Pronouncement : 31.01.2022 आदेश / ORDER PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the CIT(A)-1, Raipur, dated 10.01.2017, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961, for assessment year 2013-14. 2 ITA No. 25/RPR/2017 A.Y.2013-14 2. The assessee company has filed a letter dated 17.11.2021, 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. Authorized Representative (in short ‘AR’) for the assessee that “Form 5” have been issued by the designated authority. Backed by the aforesaid facts it is requested that the captioned appeal may be allowed to be withdrawn. 3. The ld. D.R did not controvert the aforesaid factual position as had been stated before us. 4. In view of the above we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme, then, the appellant shall have liberty to approach the Tribunal for restoration of its appeal. 5. Resultantly, the appeal is dismissed as withdrawn subject to the observation recorded hereinabove. Order pronounced in Open Court on 31 st day of January, 2022. Sd/- Sd/- JAMLAPPA D. BATTULL RAVISH SOOD ACCOUNTANT MEMBER JUDICIAL MEMBER रायपुर/ RAIPUR ; ᳰदनांक / Dated : 31 st January, 2022 SB 3 ITA No. 25/RPR/2017 A.Y.2013-14 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT (Appeals)-1, Raipur (C.G) 4. The Pr. CIT-1, Raipur (C.G) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण,रायपुर बᱶच, रायपुर / DR, ITAT, Raipur Bench, Raipur. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // िनजी सिचव / Private Secretary आयकर अपीलीय अिधकरण, रायपुर / ITAT, Raipur. 4 ITA No. 25/RPR/2017 A.Y.2013-14 Date 1 Draft dictated on 31.01.2022 Sr.PS/PS 2 Draft placed before author 31.01.2022 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