Sanjay KumarMittal, Ambikapur V. Assistant Commissioner of Income Tax Circle- Korba, Korba

ITA 81/RPR/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2546 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 24-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: IS DIRECTED AGAINS T PASSED
• Section: 250

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 NO. 81/RPR/2018 / ASSESSMENT YEAR : 2014-15 SANJAY KUMAR MITTAL, C/O. SANJAY TRADERS, POST BOX NO.21, KHARSIA ROAD, AMBIKAPUR, SARGUJA, (C.G.) PAN : ADTPM5911C VS. ACIT, CIRCLE KORBA, KORBA APPELLANT RESPONDENT / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-1, JABALPUR ON 22.02.2018 IN RE LATION TO THE ASSESSMENT YEAR 2014-15. 2. BEFORE US, THE ASSESSEE HAS FILED A LETTER DATED 30.09 .2021 SEEKING WITHDRAWAL OF THE APPEAL. THE RELEVANT CONTENTS OF SU CH LETTER READS AS UNDER : 1. THAT WE HAVE FILED AN APPEAL ON 24.05.2018 VIDE FOR M-36 HAVING ACKNOWLEDGEMENT NO. ITA 81/RPR/18 AGAINST ORDER PAS SED CIT(A), JABALPUR UNDER SECTION 250 OF THE INCOME TA X ACT, 1961 DATED 22/02/2018 FOR THE A.Y. 2014-15. 2. NOW, WE HAVE DECIDED TO OPT FOR THE VIVAD SE VISHWA S SCHEME ANNOUNCED DURING THE UNION BUDGET, 2020 TO RESOLVE THE ABOVE- MENTIONED DISPUTE. 3. THAT WE HAVE SUBMITTED FORM-1 AND 2 REQUIRED TO BE FILED UNDER THE SAID SCHEME (COPY OF FORM 1 AND 2 FILED UNDER V SV HAS BEEN ENCLOSED FOR YOUR PERUSAL). ASSESSEE BY NONE REVENUE BY SHRI G.N SINGH DATE OF HEARING 29-10-2021 DATE OF PRONOUNCEMENT 29-10-2021 ITA NO.81/RPR/2018 SANJAY KUMAR MITTAL 2 4. SINCE THE ASSESSEE HAS ALREADY FILED THE NECESSARY APPLICATIONS BEFORE THE TAX AUTHORITIES UNDER THE SAID SCHEME, A CCORDINGLY WE WISH TO WITHDRAW THE PENDING APPEAL AND BRING THE D ISPUTE TO AN END. KINDLY GRANT A LETTER ACCEPTING THE WITHDRAWAL AND OBLIGE US. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL 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 IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN.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 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)-1, JABALPUR 4. THE PR.CIT-, BILASPUR 5. DR, ITAT, RAIPUR; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.81/RPR/2018 SANJAY KUMAR MITTAL 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.