SHRI SHRI KISHORE KUNDNANI, RAIPUR (CG) V. THE ASSISTANT COMMISSIONER OF IMCOME TAX, RAIPUR (CG)

ITA 310/BIL/2016

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7281 (ITAT-RAIPUR)
• Duration Of Justice: 5 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 02-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 250

Judgement Text

ITAT-Raipur Page 1 of 3 आयकर अपीलीय Ɋायािधकरण, रायपुर Ɋायपीठ, रायपुर मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court at Raipur) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D. BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.310/BIL/2016 िनधाŊरण वषŊ / Assessment Year : 2008-2009 Shri Kishore Kundnani, E-41, Samta Colony, Raipur, (C.G) PAN : AWPK4513Q .......अपीलाथŎ / Appellant बनाम / V/s. DCIT, Central Circle, Raipur (C.G) .......ŮȑथŎ / Respondent Appearances Assessee by : Shri Veekaas S Sharma Revenue by : Shri Shravankumar Meena सुनवाई की तारीख / Date of conclusive Hearing : 09/03/2022 घोषणा की तारीख / Date of Pronouncement : 09/03/2022 आदेश / ORDER PER JAMLAPPA D. BATTULL, AM; The present appeal filed by the appellant assessee is directed against the order of the Commissioner of Income Tax- Appeal-I, Raipur [for short “CIT(A)”] dt 01/03/2016 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which in turn ascended from the order of Assessing Officer [for short “AO”] dt 10/03/2014 passed u/s 143(3) of the Act, for assessment year [for short “AY”] 2008-2009. ITA No : 310/BIL/2016 AY :2008-09 ITAT-Raipur Page 2 of 3 2. On this date of hearing, the learned counsel for the assessee [for short “AR”] referring to the application preferred by the assessee vide letter dt 07/03/2022 received by this Tribunal, entreated that, the appellant assessee has filed an application under Direct Tax Vivad se Vishwas Act, 2020 [for short “VSVA”] against the assailed dispute tabulated as under; Sr Appeal No Details of Form No 1 Details of Form No 3 Date of filing Acknowledgement No Date of Issue Certificate No 1 ITA/310/BIL/2016 25/08/2020 - 25/03/2021 304624740250321 3. As apparent from the records that, the VSVA application of the appellant is prima-facie admitted by the designated authority under VSVA and the appellant has also filed Form No 4 confirming the withdrawal of connected pending appeal and placed on records the Form No 5 showcasing the discharge of disputed tax liabilities as under; Sr Appeal No Details of Form No 4 Details of Form No 5 Date of filing Acknowledgement No Date of Issue Certificate No 1 ITA/310/BIL/2016 19/04/2021 342820680190421 01/11/2021 772484411011121 4. In view of the above, we dismiss the appeal as withdrawn, subject to a rider that, in the unlikely event, if the matter is not being resolved under the Vivad se Vishwas scheme for any reasons, the appellant assessee shall have the liberty to approach & revive the appeal through filing of Miscellaneous Application [for short “MA”] within the applicable time limit under the provisions of the Act for the restoration. 5. Resultantly, the appeal of the appellant is dismissed as withdrawn.