KEDAR NATH GUPTA, RAIPUR V. INCOME TAX OFFICER, WARD-3(2), RAIPUR

ITA 7/RPR/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0044 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 06-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA No. 07/RPR/2019 AY: 2010-11 Kedar Nath Gupta V. ITO 1 IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI RATHOD KAMLESH JAYANTBHAI (ACCOUNTANT MEMBER) I.T.A. No. 07/RPR/2019 (Assessment Year: 2010-11) Kedar Nath Gupta, Raigarh Bada, Civil Lines, Raipur (CG)- 492001 PAN No. AGPPG 6097E Vs. Income Tax Officer, Ward-3(2), Room No. 418, Central Revenue Building, Civil Lines, Raipur (CG)- 492001 (Assessee) (Revenue) Assessee by : Shri Nikhilesh Begani Revenue by : Shri G. N. Singh Date of Hearing : 06/06/2022 Date of pronouncement : 06/06/2022 ORDER PER RAVISH SOOD, J.M.: The present appeal filed by the assessee is directed against the order passed by the CIT(A)-1, Raipur, dated 29.10.2018, 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, dated 05.12.2017 for the assessment year 2010-11. 2. The assessee has filed a letter dated 06.06.2022, wherein it is stated by him 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, and “Form 5” have been received from the designated authority. Backed by the aforesaid facts it is requested by him that the captioned appeal may be allowed to be withdrawn. 3. The ld. DR 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 In view of the above, we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas Scheme, then, the appellant shall have liberty to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 his appeal. ITA No. 07/RPR/2019 AY: 2010-11 Kedar Nath Gupta V. ITO 2 5. Resultantly, the appeal is dismissed as withdrawn subject to the observation recorded hereinabove. Order pronounced in the open court on 06/06/2022. Sd/- Sd/- (Rathod Kamlesh Jayantbhai) (Ravish Sood) ACCOUNTANT MEMBER JUDICIAL MEMBER Raipur Dated: 06.06.2022 *GP/Sr.PS* Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The CIT(A)- 4. CIT 5. DR, ITAT, Raipur 6. Guard file. BY ORDER, //True Copy// (Sr. Private Secretary)