M/s Chowgule Brothers Pvt. Ltd., Mormugao V. The Assistant Commissioner of Income Tax, Circle - 2, Margao

ITA 359/PAN/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8278 (ITAT-PANAJI)
• Duration Of Justice: 3 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: WT(D)
• Assessment Year: 2008-2009
• Appeal Filed On: 02-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 250

Judgement Text

ITAT-Panaji Page 1 of 3 आयकरअपीलीय Ɋायािधकरण i.kth Ɋायपीठ मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI (Through Virtual Court at Raipur) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D. BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 359/PAN/2018 िनधाŊरण वषŊ / Assessment Year : 2008-2009 M/s Chowgule Brothers Private Limited Chowgule House, Mormugao Harbour, Goa – 403803. PAN : AABCC7536P .......अपीलाथŎ / Appellant बनाम / V/s. Asst. Commissioner of Income Tax- Circle 2, Margao, 2 nd Floor Blessing Pioneer Complex, Opp. Dist and Session Court, Margao-Goa, 403601 ......ŮȑथŎ / Respondent Appearances Assessee by : None for the assessee Revenue by : Shri Sourabh Nayak सुनवाई की तारीख / Date of conclusive Hearing : 23/02/2022 घोषणा की तारीख / Date of Pronouncement : 23/02/2022 आदेश / ORDER PER JAMLAPPA D. BATTULL, AM; The present appeal is filed by the appellant assessee is directed against the order of Commissioner of Income Tax- Appeals, Panaji [for short “CIT(A)”] dt 30/05/2018 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which in turn ascended from the order of the Assessing Officer [for short “AO”] dt 13/12/2010 passed u/s 143(3) of the Act, for assessment years [for short “AY”] 2008-2009. ITA No : 359/PAN/2018 AY : 208-2009 ITAT-Panaji Page 2 of 3 2. On this date of hearing, the departmental representative [for short “DR”] referring to an application preferred by the assessee vide letter dt 05/10/2021 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 in form no 1 and form no 2, and pursuant thereto a certificate in Form 3 was issued by the designated authority vide Certificate No 615075871300921 dt 30/09/2021. 3. It is stated that, in the light receipt of Form No 3 aforesaid, the assessee has filed a written application for withdrawal present appeals pending for adjudication before this Tribunal. The Ld DR, did not controvert the aforesaid factual position as brought before us. 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 liberty to approach & revive this 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 assessee is dismissed as withdrawn. Order pronounced in Open Court on this Wednesday, 23 rd day of February, 2022. Sd/- Sd/- RAVISH SOOD JAMLAPPA D. BATTULL JUDICIAL MEMBER ACCOUNTANT MEMBER रायपुर / RAIPUR; िदनांक / Dated : 23 rd February, 2022 ITA No : 359/PAN/2018 AY : 208-2009 ITAT-Panaji Page 3 of 3 आदेश की ŮितिलिपअŤेिषत / Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant. 2. ŮȑथŎ / The Respondent. 3. The CIT (Appeals), Panaji (Goa) 4. The Pr. CIT, Panaji (Goa) 5. िवभागीय Ůितिनिध,आयकर अपीलीय Ɋायािधकरण,i.kth / DR, ITAT, Panaji Bench, Panaji. 6. गाडŊफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy //िनजीसिचव / Private Secretary Sr Event Occurrence Date Attributes 1 Draft dictated on 23/02/2022 Sr.PS/PS 2 Draft placed before author 24/02/2022 Sr.PS/PS 3 Draft proposed and placed before the second Member 24/02/2022 Ld JM 4 Draft discussed/approved by second Member 24/02/2022 Ld JM 5 Approved draft comes to the Sr. PS/PS 24/02/2022 Sr.PS/PS 6 Kept for pronouncement on 23/03/2022 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 Asstt Registrar 11 Date of dispatch of order