SHRI LAXMI KANT MODI, BILASPUR V. INCOME TAX OFFICER, WARD 1(2), BILASPUR

ITA 284/RPR/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5632 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 19-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलȣय अͬधकरण Ûयायपीठ रायप ु र मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.284/RPR/2017 Ǔनधा[रण वष[ / Assessment Year : 2012-13 Shri Laxmi Kant Modi, Prop. M/s. Bhagwati Traders, R-2, Vinoba Nagar, Bilaspur (C.G) PAN : ABLPM4591J .......अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer-1(2), Bilaspur. ......Ĥ×यथȸ / Respondent Assessee by : Shri R.B. Doshi, AR Revenue by : Shri Sanjay Kumar, Sr. D.R. स ु नवाई कȧ तारȣख / Date of Hearing : 17.03.2022 घोषणा कȧ तारȣख / Date of Pronouncement : 30.03.2022 2 Sh Laxmi Kant Modi vs., ITO ITA.No.284/RPR/2017 आदेश / ORDER PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the CIT(Appeals), Bilaspur, dated 28.09.2017, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961 (“Act”, for short), dated 25.03.2015 for assessment year 2012-13. 2. The appellant-assessee has filed a letter dated 11.03.2022 (received on 14.03.2022), 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. Authorised representative (“A.R”, for short) that the assessee has opted for the Direct Tax Vivad se Vishwas Act, 2020 and Form No. 5 has been issued by the appropriate authority on 28.10.2021. The appellant-assesse has placed on our record Form Nos.1 to 5. Backed by the aforesaid facts, it is requested by the ld. A.R that the captioned appeal may be allowed to be withdrawn. 3 Sh Laxmi Kant Modi vs., ITO ITA.No.284/RPR/2017 3. The ld. D.R did not controvert the aforesaid factual position as had been canvassed before us. 4. Since the matter in issue has been settled under the Direct Tax Vivad Se Vishwas Act, 2020, therefore, we dismiss the appeal of the appellant- assessee as withdrawn. Order pronounced in Open Court on 30 th day of March, 2022. Sd/- Sd/- (JAMLAPPA D BATTULL) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER रायप ु र/ RAIPUR ; Ǒदनांक / Dated : 30 th March, 2022 SB आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The CIT(Appeals), Bilaspur (C.G) 4. The Pr. CIT, Bilaspur (C.G) 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण,रायप ु र बɅच, रायप ु र / DR, ITAT, Raipur Bench, Raipur. 6. गाड[ फ़ाइल / Guard File. आदेशान ु सार / BY ORDER, // True Copy // Ǔनजी सͬचव / Private Secretary आयकर अपीलȣय अͬधकरण, रायप ु र / ITAT, Raipur. 4 Sh Laxmi Kant Modi vs., ITO ITA.No.284/RPR/2017 Date 1 Draft dictated on 21.03.2022 Sr.PS 2 Draft placed before author 22.03.2022 Sr.PS 3 Draft proposed and placed before the second Member .03.2022 JM 4 Draft discussed/approved by second Member .03.2022 AM 5 Approved draft comes to the Sr. PS/PS .03.2022 Sr.PS 6 Kept for pronouncement on .03.2022 Sr.PS 7 Date of uploading of order .03.2022 Sr.PS 8 File sent to Bench Clerk .03.2022 Sr.PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 5 Sh Laxmi Kant Modi vs., ITO ITA.No.284/RPR/2017 11 Date of dispatch of order