SHRI SHRI HORI LAL JAISWAL, KORBA(CG) V. THE INCOME TAX OFFICER -1, KORBA, KORBA(CG)

ITA 69/BIL/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7775 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 04-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA No. 69/RPR/2017 िनधा रण वष / Assessment Year : 2010-11 Hori Lal Jaiswal, Qtr.No.571, Sector-5, Type-A, Balco Nagar, Korba (C.G.),-495684 PAN : AEKPJ 3000K Vs. ITO, Ward-1, Korba Appellant Respondent आदेश / ORDER This appeal by the assessee is directed against the order passed by the CIT(A), Bilaspur on 31.03.2016 in relation to the assessment year 2010-11. 2. Before us, the assessee has filed a letter dated Nil seeking withdrawal of the appeal. The relevant contents of such letter reads as under : “1, That being aggrieved with order of Commissioner of Income- tax (Appeals), Bilaspur dt. 31.03.2017 in appeal no. 61 362367127041 8 for the A. Y. 2010/11 arising out of assessment order passed under section 143(3) on 25.03.2013 we had filed an appeal before Hon'ble ITA T, Raipur Bench on 05.05.2017. Copies of Form No. 36 and acknowledgement of filing appeal on 05.05.2012 are enclosed. 2. That later on we had decided to opt "Visad Se Vishwas Scheme' 2020" (VSVS) to settle issue of disputed tax involved in the impugned appeal for the A.Y.2010/11 and accordingly, we had filed declaration in Form-I and Form-2 prescribed under VSVS on Assessee by None (withdrawal application) Revenue by Shri G.N. Singh Date of hearing 24-11-2021 Date of pronouncement 24-11-2021 ITA No.69/RPR/2017 Hori Lal Jaiswal 2 20.03.2020 before PCIT, Raipur-I . Copies of Form-I and Form-2 are enclosed. 3. That after due verification of our declaration filed under VSVS, Form-3 issued to us on 29.09.2021 by PCIT, Raipur-1for the A.Y. 2010/11 in respect of impugned appeal. Copy of Form-3 is enclosed. 4. In view of precondition for filing Form-4 before the PCIT that to obtain appeal withdrawal order from the concerned appellate forum in respect of appeal to be settled under VSVS, we are hereby requesting your honour to kindly permit us to withdraw appeal for the A. Y. 2010/11 . In view of all above, your honour is kindly requested to issue us appeal withdrawal order in respect of impugned appeal for the A.Y. 2010/11 at the earliest so that we can file Form-4 before PCIT within the prescribed time.” 3. The ld. DR did not raise any objection to the withdrawal of the appeal. As such, the assessee is permitted to withdraw the appeal. 4. In the result, the appeal is dismissed as ‘withdrawn’. Order pronounced in the Open Court on 24 th November, 2021 Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दनांक Dated : 24 th November, 2021 Satish ITA No.69/RPR/2017 Hori Lal Jaiswal 3 आदेश आदेशआदेश आदेश क क क क ितिलिप ितिलिप ितिलिप ितिलिप अ ेिषत अ ेिषतअ ेिषत अ ेिषत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals), Bilaspur 4. The CIT, Bilaspur 5. DR, ITAT, Raipur; 6. गाड फाईल / Guard file. // True copy // आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 24-11-2021 Sr.PS 2. Draft placed before author 24-11-2021 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.