SBJ PROJECTS PRIVATE LIMITED, RAIGARH V. DEPUTY COMMISSIONER OF INCOME, CIRCLE -1(1), , BILASPUR

ITA 39/RPR/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2376 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Raipur
• Assessment Year: 2014-2015
• Appeal Filed On: 02-04-2018
• 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. 39/RPR/2018 Ǔनधा[रण वष[ / Assessment Year : 2014-15 SBJ Projects Private Limited House No.37, Friends Colony, Dhimrapur Chowk, Raigarh-496 001 PAN : AALCS8523L .......अपीलाथȸ / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur (C.G) ......Ĥ×यथȸ / Respondent Assessee by : None (Withdrawal Application) Revenue by : Shri Debashis Lahiri, DR स ु नवाई कȧ तारȣख / Date of Hearing : 12.05.2022 घोषणा कȧ तारȣख / Date of Pronouncement : 12.05.2022 2 SBJ Projects Pvt. Ltd. Vs. DCIT, Circle-1(1) ITA No. 39/RPR/2018 आदेश / ORDER PER JAMLAPPA D BATTULL, AM: The present appeal filed by the assessee is directed against the order passed by the CIT(Appeals)-1, Bilaspur (C.G.) dated 23.02.2018, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961 ( for short ‘the Act’), dated 26.12.2016 for assessment year 2014-15. 2. The assessee company has filed a letter dated 05.05.2022, 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. On a perusal of the details filed before us, we find that “Form 5” have been issued by the designated authority. Backed by the aforesaid facts it is requested that the captioned appeal may be allowed to be withdrawn. 3. The ld. D.R did not controvert the aforesaid factual position as had been stated before us. 4. In view of the above we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme, then, the appellant shall have liberty to approach the Tribunal for restoration of its appeal. 3 SBJ Projects Pvt. Ltd. Vs. DCIT, Circle-1(1) ITA No. 39/RPR/2018 5. Resultantly, the appeal is dismissed as withdrawn subject to the observation recorded hereinabove. Order pronounced in open court on 12 th day of May, 2022. Sd/- Sd/- RAVISH SOOD JAMLAPPA D BATTULL (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) रायप ु र/ RAIPUR ; Ǒदनांक / Dated : 12 th May, 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)-1, 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 SBJ Projects Pvt. Ltd. Vs. DCIT, Circle-1(1) ITA No. 39/RPR/2018 Date 1 Draft dictated on 12.05.2022 Sr.PS/PS 2 Draft placed before author 12.05.2022 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