Mesers Goyal Enterprises, Raipur V. Assistant Commissioner of Income Tax (Central)-2, Raipur

ITA 251/RPR/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7771 (ITAT-RAIPUR)
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 30-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA No.251/RPR/2019 िनधा रण वष / Assessment Year : 2017-18 M/s. Goyal Enterprises Near Chandra Complex, Gudiyari, Raipur (C.G.) - 492009 PAN : AAMFG4058J Vs. ACIT(Central)- 2, Raipur (C.G.) Appellant Respondent आदेश / ORDER This appeal by the assessee is directed against the order passed by the CIT(A)-3, Bhopal on 15-10-2019 in relation to the Assessment Year 2017-18. 2. Before us, the assessee has filed a letter dated 25.08.2021 seeking permission to withdraw the appeal under ‘Vivad Se Vishwas Scheme’ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under : “With reference to the above subject, it is humbly submitted that, in the instant case of the appeal, the appellant prefers to settle the case under DTVS, 2020 for which the Form-3 has Assessee by None (withdrawal application) Revenue by Shri G.N. Singh Date of hearing 24-11-2021 Date of pronouncement 24-11-2021 ITA No.251/RPR/2019 Goyal Enterprises 2 been issued by the competent Authority which is enclosed for your ready reference. Moreover, as per settled tax amounting to Rs.5,36,302/- the appellant has also paid on 24.08.2021 vide challan no.00720. In view of the above, you are requested to allow the withdrawal of the instant appeal as per conditions of the scheme and give the order for the same so that the same will be attached separately during filing of Form-4 at the earliest.” 3. On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of assessee to withdraw the appeal. 4. In the result, the appeal is dismissed as ‘withdrawn’. Order pronounced in the Open Court on 24 th November, 2021 Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दनांक Dated : 24 th November, 2021 Satish आदेश आदेशआदेश आदेश क क क क ितिलिप ितिलिप ितिलिप ितिलिप अ ेिषत अ ेिषतअ ेिषत अ ेिषत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals)-3, Bhopal 4. The PCIT, Central, Bhopal 5. DR, ITAT, Raipur; 6. गाड फाईल / Guard file. // True copy // आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No.251/RPR/2019 Goyal Enterprises 3 Date 1. Draft dictated on 24-11-2021 Sr.PS 2. Draft placed before author 24-11-2021 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.