SHRI I.A.DAS, BHILAI V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BHILAI

ITA 75/RPR/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9237 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 17-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA No. 75/RPR/2019 AY: 2013-14 IA Dhas V. DCIT 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. 75/RPR/2019 (Assessment Year: 2013-14) M/s I A Dhas 1, Power House, Opp. ITI, GE Road, Durg (CG) PAN No. AAAFI 5975J Vs. Deputy Commissioner of Income Tax –1 (1), Bhilai (CG) (Assessee) (Revenue) Assessee by : Shri Moolchand Jain, Adv. Revenue by : Shri G. N. Singh, Sr. DR Date of Hearing : 08/06/2022 Date of pronouncement : 08/06/2022 ORDER PER RAVISH SOOD, J.M.: The present appeal filed by the assessee is directed against the order passed by the CIT(A)-II, Raipur, dated 23.01.2019, which in turn arises from the order passed by the A.O. under section 143(3) of the Income-tax Act, 1961, dated 23.01.2019 for the assessment year 2013-14. 2. The assessee has filed a letter dated 08.06.2022, 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 Backed by the aforesaid facts it is requested by him that the captioned appeal may be allowed to be withdrawn. 3.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 In view of the above, we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas Scheme, then, the appellant shall have liberty to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. 75/RPR/2019 AY: 2013-14 IA Dhas V. DCIT 2 5. Resultantly, the appeal is dismissed as withdrawn subject to the observation recorded hereinabove. Order pronounced in the open court on 08/06/2022. Sd/- Sd/- (Rathod Kamlesh Jayantbhai) (Ravish Sood) ACCOUNTANT MEMBER JUDICIAL MEMBER Raipur Dated: 08.06.2022 *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)