SHRI SHRI M.N. MURTHY, BHILAI(CG) V. THE INCOME TAX OFFICER, WARD-1(5), BHILAI, BHILAI(CG)

ITA 46/BIL/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7431 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 1997-1998
• Appeal Filed On: 23-04-2017
• 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 Nos. 46 & 47/RPR/2017 िनधाŊरण वषŊ / Assessment Years : 1997-1998 & 1999-2000 Shri M. N. Murthy M/s Murthy Transport Services, Near ACC Main Office, Jamul, Bhilai – (C.G.) PAN : AGDPM 7518 C .......अपीलाथŎ / Appellant बनाम / V/s. Income Tax Officer Ward-1(5) Bhilai (C.G.) ......ŮȑथŎ / Respondent Appearances Assessee by : Shri R. B. Doshi Revenue by : Shri Gitesh Kumar सुनवाई की तारीख / Date of conclusive Hearing : 07/03/2022 घोषणा की तारीख / Date of Pronouncement : 07/03/2022 आदेश / ORDER PER JAMLAPPA D. BATTULL, AM; The present appeals filed by the appellant assessee are directed against the order of the Commissioner of Income Tax- Appeals(II), Raipur [for short “CIT(A)”] dt 24/02/2017 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which in turn ascended from the orders of Assessing Officer [for short “AO”] dt 29/02/2016 passed u/s 143(3) of the Act, for assessment years [for short “AY”] 1997-1998 & 1999-2000 ITA No : 46 & 47/RPR/2017 AYs : 1997-1998 & 1999-2000 ITAT-Raipur Page 2 of 3 2. On this date of hearing, the learned counsel for the assessee [for short “AR”] referring to the applications preferred by the assessee vide letter dt 04/03/2022 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/46/RPR/2017 20/12/2020 - 02/02/2021 236958130020221 2 ITA/47/RPR/2017 25/01/2021 852618740201220 02/02/2021 236982280020221 3. As apparent from the records that, the VSVA applications of the appellant are prima-facie admitted by the designated authority under VSVA and the appellant has also filed Form No 4 confirming the withdrawal of connected pending appeals 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/46/RPR/2017 24/02/2021 272384431240221 25/11/2021 903111251261121 2 ITA/47/RPR/2017 24/02/2021 272384831240221 22/11/2021 870967291221121 4. In view of the above, we dismiss these appeals 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 these appeals through filing of Miscellaneous Applications [for short “MA”] within the applicable time limit under the provisions of the Act for the restoration. ITA No : 46 & 47/RPR/2017 AYs : 1997-1998 & 1999-2000 ITAT-Raipur Page 3 of 3 5. Resultantly, both these appeals of the appellant are dismissed as withdrawn. Order pronounced in the Open Court on this Monday, 07 th day of March, 2022. Sd/- Sd/- RAVISH SOOD JAMLAPPA D. BATTULL JUDICIAL MEMBER ACCOUNTANT MEMBER रायपुर / RAIPUR; िदनांक / Dated : 07 th March, 2022 आदेश की Ůितिलिप अŤेिषत / Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant. 2. ŮȑथŎ / The Respondent. 3. The CIT (Appeals), Raipur (C.G.) 4. The Pr. CIT, Raipur (C.G.) 5. िवभागीय Ůितिनिध, आयकर अपीलीय Ɋायािधकरण, रायपुर / DR, ITAT, Raipur Bench, Raipur. 6. गाडŊफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // िनजीसिचव / Private Secretary