SHRI SHRI DEEPAK KUMAR GUPTA, RAIGARH(CG) V. THE INCOME TAX OFFICER-1, RAIGARH, RAIGARH(CG)

ITA 71/BIL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8735 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 08-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P K MISHRA
• Assessee Lawyers: NARESH CHANDRA GUPTA
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, HON'BLE ACCOUNTANT MEMBER & SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER I.T.A. NO. 71 / RPR /2017 (ASST. YEAR : 2008 - 09) DEEPAK KUMAR GUPTA, PROP. M/S. SEEMA PAPER INDUSTRIES, P.O. NAYAGANJ, RAIGARH (CG) VS. IT O - 1, RAIGARH (CG) PAN NO. ADBPG 5837 D (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI NARESH CHANDRA GUPTA, ADV. DEPARTMENT BY : SHRI P.K. MISHRA , CIT DR DATE OF HEARING : 28 / 07/2021 . DATE OF PRONOUNCEMENT : 28 / 07/2021 . O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER: THIS AP PEAL HAS BEEN PREFERRED BY THE A SSESSEE AGAINST THE ORDER DATED 28/03/2016 IMPUGNED HEREIN PASSED BY THE L D. COMMISSIONER OF INCOME TAX (APPEALS) [FOR SHORT, L D. COMMISSIONER], BILASPUR U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 2008 - 09 . 2. THE A SSESSEE , THOUGH FILED ADJOURNMENT APPLICATION, SUBMITTED THAT ASSESSEE MOVED REVISED APPLICATIONS IN FORM NO S . 1 & 2 ON 30 / 03 /202 1 BEFORE THE LD. PR. COMMISSIONER FOR AVAILING IMMUNITY SCHEME I.E. VIVAD SE VISHWAS UNDER THE DIRECT TAX VIVAD SE VISHWAS 2 ITA NO. 71 /RPR /20 17 ( DEEPAK KUMAR GUPTA ) ACT, 2020 , WHICH ARE PENDING FOR CONSIDERATION . THE LD.AR FURTHER SUBMITTED THAT HE WANTS TO WITHDRAW THE APPEAL WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 3 . THE LD. DR RAI SED NO O BJECTION, IF THE APPEAL OF THE A SSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 4 . HAVING HEARD BOTH THE PART IES AND CONSIDERED THE APPLICATION S IN FORM NO S . 1 & 2 (COP IES ALREADY ON RECORD) FILED BEFORE THE LD. PR.COMMISSIONER . CONSIDERING THE FACT S AND CIRCUMSTANCES OF THE CASE , THE APPEAL OF A SSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER AS PRAYED FOR IN ACCORDANCE WITH LAW, HENCE ORDERED ACCORDINGLY. 5 . IN THE RESULT, APPEAL OF THE A SSESSEE STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 28 TH DAY OF JULY , 2021 . SD/ - SD/ - (PRADIP KUMAR KEDIA) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28 TH JULY , 20 21 . VR/ - 3 ITA NO. 71 /RPR /20 17 ( DEEPAK KUMAR GUPTA ) COPY TO: 1. THE ASSESSEE - DEEPAK KUMAR GUPTA, PROP. M/S. SEEMA PAPER INDUSTRIES, P.O. NAYAGANJ, RAIGARH (CG) 2. THE REVENUE IT O - 1 , RAIGARH (CG) . 3. LD. CIT(A), BILASPUR (CG) . 4. CIT, BILASPUR (CG) . 5. THE D.R., RAIPUR. 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, RAIPUR (ON TOUR).