MANGILAL PAGARIYA BUILDERS PRIVATE LIMITED, RAIPUR V. INCOME TAX OFFICER, WARD- 3(1), RAIPUR

ITA 56/RPR/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2375 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 02-05-2018
• 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. 56/RPR/2018 Ǔनधा[रण वष[ / Assessment Year : 2008-09 M/s. Mangilal Pagariya Builders Pvt. Ltd. 28, Vivekanand Nagar, Raipur (C.G.) PAN : AAECM6586C .......अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer-3(1), Raipur (C.G.) ......Ĥ×यथȸ / Respondent Assessee by : Shri Veekaas S Sharma, AR Revenue by : Shri Gitesh Kumar, DR स ु नवाई कȧ तारȣख / Date of Hearing : 12.05.2022 घोषणा कȧ तारȣख / Date of Pronouncement : 12.05.2022 2 M/s. Mangilal Pagariya Builders Pvt. Ltd. Vs. ITO-3(1) ITA No. 56/RPR/2018 आदेश / ORDER PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the CIT(Appeals)-1, Raipur (C.G.) dated 02.02.2018, which in turn arises from the order passed by the A.O under Sec. 143(3) r.w.s. 147 of the Income-tax Act, 1961 ( for short ‘the Act’), dated 12.02.2016 for assessment year 2008-09. 2. The assessee company has filed a letter dated 11.05.2022, 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. During the course of hearing of the appeal, it was stated by the Ld. Authorized Representative (in short ‘AR') for the assessee 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 Backed by the aforesaid facts it is requested that the captioned appeal may be allowed to be withdrawn. 3.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 In view of the above we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme, then, the appellant shall have liberty to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 M/s. Mangilal Pagariya Builders Pvt. Ltd. Vs. ITO-3(1) ITA No. 56/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/- JAMLAPPA D BATTULL RAVISH SOOD ACCOUNTANT MEMBER JUDICIAL 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, Raipur (C.G) 4. The Pr. CIT-1, Raipur (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 M/s. Mangilal Pagariya Builders Pvt. Ltd. Vs. ITO-3(1) ITA No. 56/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