SHRI MAHESH CHETANDAS BAJAJ , AMRAVATI V. INCOME TAX OFFICER , WARD -1 , AMRAVATI

ITA 28/NAG/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4939 (ITAT-NAGPUR)
• Duration Of Justice: 3 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 13-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AGNES P THOMAS
• Assessee Lawyers: DINESH NAGWANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, AT PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NO . 28/NAG/2018 / ASSESSMENT YEAR : 20 1 0 - 11 SHRI MAHESH CHETANDAS BAJAJ, M/S. UNIQUE CONSTRUCTION, SHOP NO. 10, COTTON MARKET COMPLEX, AMRAVATI PAN : AGHPB7805M ...... / APPELLANT / V/S. I NCOME TAX OFFICER, WARD 1, AMRAVATI / RESPONDENT ASSESSEE BY : SHRI DINESH NAGWANI REVENUE BY : S HRI SMT. AGNES P. THOMAS / DATE OF HEARING : 2 9 - 09 - 2021 / DATE OF PRONOUNCEMENT : 2 9 - 0 9 - 2021 / ORDER THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 21 - 08 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 1, NAGPUR [CIT(A)] FOR ASSESSMENT YEAR 2010 - 11. 2. WE NOTE THAT THIS APPEAL WAS FILED WITH A DELAY OF 115 DAYS. THE ASSESSEE FILED AN AFFIDAVIT EXPLAINING THE REASONS FOR DELAY. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THE REASONS STATED BY THE ASSESSEE ARE BONAFIDE WHICH REALLY PREVENTED THE ASSESSEE T O FILE THE PRESENT APPEAL IN TIME. THEREFORE, THE DELAY OF 115 DAYS IS CONDONED. 2 ITA NO . 28/NAG/2018, A.Y. 2010 - 11 3. ON PERUSAL OF THE LETTER FILED BY THE ASSESSEE, WE NOTE THAT THE ASSESSEE WISHES TO WITHDRAW THE APPEAL IN VIEW OF HAVING FILED APPLICATION UNDER VIVAD SE VISHWAS SCHEME P ROOF OF WHICH THE FORM NO. 3 IS ENCLOSED BEFORE THIS TRIBUNAL. 4. S MT. AGNES P. THOMAS, THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL. 5. IN VIEW OF THE REQUEST MADE BY THE ASSESSEE THE APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH SEPTEMBER, 2021. SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 29 TH SEPTEMBER, 202 1 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 1, NAGPUR 4. THE PR. CIT - 1, NAGPUR 5. , , , / DR, ITAT, NAGPUR BENCH . 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE