DISTRICT MARKETING OFFICER, CHAATTISGARH STATE CO-OP. MKTG, FEDRETION LTD., BILASPUR(CG) V. ITO (TDS), BILASPUR(CG)

ITA 58/BIL/2015

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8567 (ITAT-RAIPUR)
• Duration Of Justice: 6 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 11-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 64; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER S.NO APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. 1 - 6 ITA NOS. 58 TO 63/RPR/ 2015 2008 - 09 TO 2013- 14 DISTRICT MARKETING OFFICER, CHHATTISGARH STATE CO-OP. MARKETING FEDERATION LIMITED, BILASPUR (JBPC01839D) IT O (TDS) , BILASPUR NONE 7-10 ITA NOS. 64 TO 67/RPR/ 2015 2009-10 TO 2012- 13 DISTRICT MARKETING OFFICER, CHHATTISGARH STATE CO-OP. MARKETING FEDERATION LIMITED, JANJGIR CHAMPA (JBPCO1892C) ITO (TDS), BILASPUR NONE / RESPONDENT BY : SHRI SANJAY KUMAR, DR / DATE OF HEARING 12/08/2021 / DATE OF PRONOUNCEMENT 12/08/2021 / O R D E R PER BENCH: THE CAPTIONED TEN APPEALS ARISE FROM THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AGAINST DIFFERENT ASSESSMENT YEARS. 2. WHEN THE MATTERS WERE CALLED FOR HEARING, THE LEARNED REPRESENTATIVE FOR THE REVENUE AT THE OUTSET HAVE SUBMITTED THAT THE ASSESSEE HAS ALREADY AVAILED VSV SCHEME AND THEREFORE DOES NOT APPEAR TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME. REFERENCE WAS ALSO MADE TO WRITTEN INFORMATION IN THIS REGARD DATED 12.08.2021 FILED BY THE REVENUE. ITA NO. 58/RPR/2015 & 9 ORS. (DISTRICT MARKETING OFFICER) - 2 - HAVING REGARD TO THE FACT POINTED OUT, THE CAPTIONED APPEALS REQUIRED TO BE DISMISSED. 3. IN THE LIGHT OF INFORMATION MADE AVAILABLE BY THE REVENUE AT THE DIRECTIONS OF THE BENCH, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 4. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISSED AS WITHDRAWN. SD/- SD/- (PAWAN SINGH) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER RAIPUR: DATED 12/08/2021 TRUE COPY S. K. SINHA / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. / CONCERNED CIT 4. - / CIT (A) 5. , , / DR, ITAT, RAIPUR 6. [ / GUARD FILE. BY ORDER , SR. PRIVATE SECRETARY ITAT , RAIPUR (ON TOUR) THIS ORDER PRONOUNCED IN OPEN COURT ON 12/08/2021