Harshad Chaudhary, Raipur V. Pr. CIT-1, Raipur

ITA 36/RPR/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5193 (ITAT-RAIPUR)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 23-05-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263; 143(3)

Judgement Text

आयकरअपीलȣयअͬधकरणÛयायपीठरायप ु रमɅ। 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 आयकरअपीलसं. / ITA No. 36/RPR/2021 Ǔनधा[रणवष[ / Assessment Year : 2016-17 Harshad Chaudhary, G.E. Road, Behind Forest Office, Near Rani Sati Mandir, Raja Talab, Raipur (C.G.)-492001. PAN : ACAPC4986H .......अपीलाथȸ / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-1, Raipur (C.G.) ......Ĥ×यथȸ / Respondent Assessee by : Shri Praveen Khandelwal, AR Revenue by : Shri P.K Mishra, CIT DR स ु नवाईकȧतारȣख / Date of Hearing : 28.03.2022 घोषणाकȧतारȣख / Date of Pronouncement : 05.04.2022 2 Harshad Chaudhary Vs. Pr. CIT-1, Raipur ITA No. 36/RPR/2021 आदेश/ ORDER PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the Principal Commissioner of Income Tax, Raipur-1, (for short ‘Pr. CIT’) u/s. 263 of the Income-tax Act, 1961 ( in short ‘the Act’), dated 26.03.2021, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Act dated 22.12.2018 for assessment year 2016-17. 2. At the very outset of the hearing of appeal, it was submitted by Shri Praveen Khandelwal, the Ld. Authorized Representative (for short ‘AR’) for the assessee that as instructed liberty is sought for withdrawing the captioned appeal. Elaborating on the reasons for withdrawal of the appeal, it was submitted by the Ld. AR that the assessee by preferring the present appeal had assailed the order passed by the Pr. CIT u/s. 263 of the Act, dated 26.03.2021 wherein the assessment order passed by the Assessing Officer u/s. 143(3) of the Act, dated 22.12.2018 was set-aside to his file with a direction to frame fresh assessment. It was submitted by the Ld. AR that pursuant to the aforesaid direction of the Pr. CIT the Assessing Officer had passed a fresh assessment order, wherein the claim of the assesee qua the issues on the basis of which the matter was restored to his file for fresh adjudication had been decided in favour of the assessee. In the backdrop of his aforesaid contentions, it was submitted by the Ld. AR that now when the 3 Harshad Chaudhary Vs. Pr. CIT-1, Raipur ITA No. 36/RPR/2021 Assessing Officer in his fresh assessment order had not drawn any adverse inferences against the assessee therefore, the latters grievance which had its genesis in the order passed by the Pr. CIT u/s. 263 i.e, on the basis of which the present appeal was filed do not survive any more. Backed by his aforesaid contentions, it was submitted by the Ld. AR that liberty be granted to withdraw the present appeal. 3. Per contra, the Ld. Departmental Representative (for short ‘DR’) did not raise any objection for seeking of withdrawal of the present appeal by the assessee. 4. We have heard the Ld. Authorized Representatives of both the parties. In the backdrop of the aforesaid concession of the Ld. AR who had sought for liberty to withdraw the present appeal, which had not been objected by the Ld. DR, we, herein, allow the same. 5. In the result, appeal of the assessee is dismissed as withdrawn in terms of our aforesaid observations. Order pronounced in the open court on 05 th day of April 2022. Sd/- Sd/- JAMLAPPA D BATTULL RAVISH SOOD ACCOUNTANT MEMBER JUDICIAL MEMBER रायप ु र/ RAIPUR ; Ǒदनांक / Dated : 05 th April, 2022 SB 4 Harshad Chaudhary Vs. Pr. CIT-1, Raipur ITA No. 36/RPR/2021 आदेशकȧĤǓतͧलͪपअĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Pr. CIT-1, Raipur (C.G) 4.ͪवभागीयĤǓतǓनͬध,आयकरअपीलȣयअͬधकरण,रायप ु रबɅच, रायप ु र / DR, ITAT, Raipur Bench, Raipur. 5. गाड[फ़ाइल / Guard File. आदेशान ु सार / BY ORDER, // True Copy // Ǔनजी सͬचव / Private Secretary आयकर अपीलȣय अͬधकरण, रायप ु र / ITAT, Raipur. 5 Harshad Chaudhary Vs. Pr. CIT-1, Raipur ITA No. 36/RPR/2021 Date 1 Draft dictated on 28.03.2022 Sr.PS/PS 2 Draft placed before author 29.03.2022 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