Shri Vijay Kumar Duggar, Raipur V. Income Tax Officer, Ward-3(1), Raipur

ITA 29/RPR/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7463 (ITAT-RAIPUR)
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 28-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S. C BAFNA
• Section: 13; 20

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, RAIPUR (AT E - COURT, PUNE) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM SL. NO. ITA NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1. 206/RPR/2019 SSCA FUELS P. LTD. D - 59, FIRST FLOOR, SECTOR - 5, DEVENDRA NAGAR, RAIPUR (CG) PIN - 492 001. PAN : AAICS9998Q ITO - 3(1), RAIPUR (CG) 2009 - 10 2. 211/RPR/2019 TARUN KUMAR HUF KARTA BUNGLOW NO.09, DOLPHIN PLAZA, BEHIND USHA PRIDE COMPLEX MOWA, DALDAL SEONI, SADDU, RAIPUR (CG) PIN - 492 014 PAN : AACHT8980N ITO - 3(3), RAIPUR (CG) 2017 - 18 3. 29/RPR/2020 VIJAY KUMAR DUGGAR 21, RAVI NAGAR, RAIPUR (CG) PIN - 492 001 PAN : ACSPD9995R ITO - 3(1), RAIPUR (CG) 2015 - 16 4. 203/RPR/2019 M/S. JINKUSHAL MARKETING OPP. SWAROOP TALKIES, ABOVE BANK OF BARODA, GURUDWARA ROAD, DURG (CG) - 491 001 PAN : AAKFJ0800D ITO - 1(2), BHILAI 2015 - 16 5 . 22/RPR/2018 SHRI NARENDRA KESHWANI PROP. M/S. GODRIWALA DALL MILL, BALODA BAZAR ROAD, RAIPUR (CG) PAN : AFPPK7669M ACIT - 3(1), RAIPUR (CG) 2012 - 13 A SSESSEE BY : SHRI SUMIT CHAWLA, SHRI S. C BAFNA, SHRI R.B DOSHI NONE APPEARED : FOR SL. NO.5 REVENUE BY : SHRI GITESH KUMAR 2 VSV GROUP OF 5 CASES, RAIPUR / DATE OF HEARING : 01 .0 4 .2020 / DATE OF PRONOUNCEMENT : 01 .0 4 .2020 / ORDER TH ESE BUNCH OF APPEALS PREFERRED BY THE ASSESSEES FOR THE VARIOUS ASSESSMENT YEARS MENTIONED IN THE CAPTION EMANATES FROM THE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) AS PER THE RESPECTIVE GROUNDS OF APPEAL ON RECORD. 2. THE LD. COUNSELS FOR THE THE ASSESSEE S SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE GROUNDS OF APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVISIONS ENUMERATED IN THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAS FILED RESPECTIVE WITHDRAWAL APPLICATIONS ALONG WITH FORM - 3 IN THIS REGARD. FOR SL. NO. 5, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, WITHDRAWAL APPLICATION ALONG WITH FORM - 3 HAS BEEN FILED BY THE ASSESSEE OPTING FOR VIVAD SE VISHWAS SCHEME, 2020. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHD RAW THE APPEALS. HENCE, WE PERMIT THE WITHDRAWAL. APPEALS OF ASSESSEES ARE DISMISSED BEING WITHDRAWN. 4. IN THE RESULT , ALL THE APPEALS OF ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 01 ST DAY OF APRIL , 2021 . SD / - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 01 ST APRIL , 20 2 1 . SB 3 VSV GROUP OF 5 CASES, RAIPUR / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CONCERNED CIT(APPEALS). 4. THE CONCERNED CIT. 5. , , / DR, ITAT, RAIPUR . 6. / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 VSV GROUP OF 5 CASES, RAIPUR DATE 1 DRAFT DICTATED ON 01 .0 4 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 01.04 .202 1 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