SHRI SHRI DEEPAK KUMAR GUPTA, RAIGARH(CG) V. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

ITA 73/BIL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2540 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 08-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 72

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NOS. 72 & 73/RPR/2017 / ASSESSMENT YEARS : 2010-11 & 2012-13 DEEPAK KUMAR GUPTA, PROP. M/S. SEEMA PAPER INDUSTRIES, P.O. NAYAGANJ, RAIGARH (C.G.) PAN : ADBPG5837B VS. ITO, WARD-1, RAIGARH DY.CIT, CIRCLE-1(1), BILASPUR APPELLANT RESPONDENT / ORDER THESE 2 APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS PASSED BY THE CIT(A), BILASPUR IN RELATIO N TO THE ASSESSMENT YEARS 2010-11 & 2012-13. 2. BEFORE US, THE ASSESSEE HAS FILED LETTERS DATED 15.09.2021/131.09.2021 SEEKING WITHDRAWAL OF THE APPEALS. THE RELEVANT CONTENTS (EXCEPT APPEAL PARTICULARS) OF SUCH LETTERS R EAD AS UNDER : 1. THAT AN APPEAL HAS BEEN FILED BEFORE THE HONBLE BENCH ON 08/05/2017 VIDE APPEAL NO.72/BIL/2017. 2. THAT AN APPLICATION WAS FILED UNDER VIVAD SE VIS HWAS ACT, 2020 IN FORM 1 & 2 BEFORE HONBLE PCIT RAIPUR-1. H E ISSUED CERTIFICATE ON FORM NO.3 ON 07/05/2021 VIDE CERTIFI CATE NO.349162990070521, IT IS ENCLOSED. ASSESSEE BY SHRI G.S. AGRAWAL REVENUE BY SHRI G.N. SINGH DATE OF HEARING 29-10-2021 DATE OF PRONOUNCEMENT 29-10-2021 ITA NS. 72 & 73//RPR/2017 DEEPAK KUMAR GUPTA 2 3. ACCORDINGLY, THERE IS A REFUND. 4. THEREFORE, AS PER THE PROVISIONS OF VIVAD SE VIS HWAS ACT, 2020, IT IS PRAYED TO KINDLY ALLOW TO WITHDRAW THE ABOVE APPEAL FILED BEFORE THE HONBLE BENCH. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEALS FILED BY THE ASSESSEE. AS SUCH, THE ASSESS EE IS PERMITTED TO WITHDRAW THE APPEALS. 4. IN THE RESULT, THE APPEALS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH OCTOBER, 2020. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 29 TH OCTOBER, 2020 SATISH / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS), BILASPUR 4. THE CCIT, RAIPUR 5. DR, ITAT, RAIPUR; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NS. 72 & 73//RPR/2017 DEEPAK KUMAR GUPTA 3 DATE 1. DRAFT DICTATED ON 29-10-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 29-10-2021 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.