Mesers Mans Construction Builders and Developers, Bilaspur V. Assistant Commissioner of Income tax, Central-I, Raipur

ITA 72/RPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0518 (ITAT-RAIPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 16-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: G S AGRAWAL SHRI SAMEER SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH , PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM . / ITA NO.72/RPR/2019 / ASSESSMENT YEAR : 2014-15 M/S. MANS CONSTRUCTION BUILDERS AND ....... / APPELLANT DEVELOPERS, AGRASEN CHOWK, MAGARPARA ROAD, BILASPUR, CHATTISHGARH 495001. PAN : AAKFM0796M. / V/S. THE ASST.COMMISSIONER OF INCOME TAX, CENTRAL 1, RAIPUR. / RESPONDENT ASSESSEE BY : SHRI G.S. AGRAWAL / SHRI SAMEER SINGH. REVENUE BY : SHRI GITESH KUMAR. / DATE OF HEARING : 23.12.2020 / DATE OF PRONOUNCEMENT : 23.12.2020 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE OR DER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, RAIPUR ON 18.02.201 9 IN RELATION TO THE ASSESSMENT YEAR 2014-15. 2. BEFORE US, THE ASSESSEE HAS FILED A LETTER DATED NIL SEE KING WITHDRAWAL OF THE APPEAL. THE RELEVANT CONTENTS OF SUCH LETTER READS AS UNDER : THAT THE APPELLANT FIRM HAS FILED AN APPEAL (APPEA L NO.ITA 72/RPR/2019, DATED 16/4/2019) BEFORE THE HONOURABLE BENCH AGAINS T THE ORDER IN APPEAL NUMBER 1142/16-17, DATED 18/02/2019 PASSED BY THE C IT-1, RAIPUR UNDER SECTION 271AAB OF INCOME TAX ACT, 1961, PERTAINING TO A.Y. 2014-15. THAT THE UNDER SIGNED APPELLANT HAS OPTED FOR VIVA D SE VISHWAS SCHEME, 2020 AND FILED THE DECLARATION UNDER SECTION 4(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (3 OF 2020) FOR THE RESOLUTION UNDER VSV SCHEME, 2020 TO RESOLVE THE PENDING CASE BEFORE APPELLATE AUTHORITIES I.E., ITA T, VIDE ACKNOWLEDGMENT 2 ITA NO.72/RPR/2019 NUMBER OF FORM 1 IS 336507310080520, DATED 08/05/ 2020 IN RESPECT OF DEMAND RAISED. THE APPELLANT IS ENCLOSING HEREWITH A COPY OF FORMVSV-1 AS ANNEXURE-1. THE DESIGNATED AUTHORITY HAVE ALREADY ISSUED THE FO RM-3 FOR CERTIFICATE UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020 (3 OF 2020). THE APPELLANT IS ENCLOSING HEREWITH A COPY OF FORMVSV-1 AS ANNEXURE-2. THEREFORE APPELLANT HEREBY REQUEST YOUR HONOURS TO ALLOW THE UNDERSIGNED APPELLANT TO WITHDRAW THE APPEAL PENDING BEFORE ITA T, RAIPUR BENCH IN PURSUANCE OF VIVAD SE VISHWAS SCHEME, 2020 TO SETTL E THE PENDING CASE IN FULL AND FINAL SETTLEMENT OF TAX ARREARS UNDER THE DIREC T TAX VIVAD SE VISHWAS ACT, 2020 (3 OF 2020). 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAW AL OF THE APPEAL FILED BY THE ASSESSEE. 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 23 RD DECEMBER, 2020. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (R.S. SYAL) JUDICIAL MEMBER VICE PRESIDENT / PUNE; / DATED : 23 RD DECEMBER, 2020. YAMINI / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-1, RAIPUR. 4. THE PR.CIT 1, RAIPUR. 5. , , , / DR, ITAT, RAIPUR BENCH, PUNE. 6. ! / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.