THE PRAVITRA CRUZ SISTER ASSOCIATION, AMBIKAPUR (CG) V. THE INCOME TAX OFFICER, AMBIKPUR, AMBIKAPUR (CG)

ITA 83/BIL/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5197 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 10-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KISHORE M DESHPANDE

Judgement Text

आयकर अपीलȣय अͬधकरण Ûयायपीठ रायप ु र मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 83/RPR/2017 Ǔनधा[रण वष[ / Assessment Year : 2009-10 Pavitra Cruz Sisters Association Holy Cross Institute, Manendragarh Road, Ambikapur, C.G.-497 001 PAN : AAAAP0283H .......अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer, Ambikapur (C.G.) ......Ĥ×यथȸ / Respondent Assessee by : Shri Kishore M Deshpande, AR Revenue by : Shri Debashis Lahiri, DR स ु नवाई कȧ तारȣख / Date of Hearing : 05.04.2022 घोषणा कȧ तारȣख / Date of Pronouncement : 05.04.2022 2 Pavitra Cruz Sisters Association Vs. ITO, Ambikapur ITA No. 83/RPR/2017 आदेश / ORDER PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the CIT(Appeal), Bilaspur dated 27.02.2017, which in turn arises from the order passed by the A.O u/s. 143(3)/263 of the Income-tax Act, 1961 ( in short ‘the Act’) dated 06.08.2014 for assessment year 2009-10. 2. At the very outset of the hearing of appeal, it was submitted by Shri Kishore M Deshpande, the Ld. Authorized Representative (for short ‘AR’) for the assessee that as instructed liberty is sought for withdrawing the captioned appeal. Elaborating on the reasons for withdrawal of the appeal, it was submitted by the Ld. AR that as the order passed by the CIT, Bilaspur u/s.263 of the Act dated 17.02.2014 had been quashed by the Tribunal in ITA No.14/RPR/2014 dated 04.06.2018, therefore, the assessment framed by the Assessing Officer u/s.143(3)/263 of the Act dated 06.08.2014 i.e. pursuant to the directions given by the CIT in his order u/s.263 of the Act could not survive on a standalone basis and is liable to be quashed. Backed by his aforesaid contentions it was submitted by the Ld. AR that liberty be granted to withdraw the present appeal. 3 Pavitra Cruz Sisters Association Vs. ITO, Ambikapur ITA No. 83/RPR/2017 3. Per contra, the Ld. Departmental Representative (for short ‘DR’) did not raise any objection for seeking of withdrawal of the present appeal by the assessee. 4. We have heard the Ld. Authorized Representatives of both the parties and find substantial force in the claim of the Ld. AR that now when the order passed by the CIT u/s.263 of the Act had been quashed by the Tribunal, then the consequential assessment framed by the Assessing Officer u/s.143(3)/263 of the Act dated 06.08.2014 it has to meet the same fate. In the backdrop of the aforesaid concession of the Ld. AR who had sought liberty to withdraw the present appeal which had not been objected by the Ld. DR, we, herein, allow the same. 5. In the result, appeal of the assessee is dismissed as withdrawn in terms of our aforesaid observations. Order pronounced in open court on 05 th day of April 2022. Sd/- Sd/- JAMLAPPA D BATTULL RAVISH SOOD ACCOUNTANT MEMBER JUDICIAL MEMBER रायप ु र/ RAIPUR ; Ǒदनांक / Dated : 05 th April, 2022 SB 4 Pavitra Cruz Sisters Association Vs. ITO, Ambikapur ITA No. 83/RPR/2017 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The CIT(Appeals), Bilaspur (C.G) 4. The CIT, Raipur (C.G) 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण,रायप ु र बɅच, रायप ु र / DR, ITAT, Raipur Bench, Raipur. 6. गाड[ फ़ाइल / Guard File. आदेशान ु सार / BY ORDER, // True Copy // Ǔनजी सͬचव / Private Secretary आयकर अपीलȣय अͬधकरण, रायप ु र / ITAT, Raipur. 5 Pavitra Cruz Sisters Association Vs. ITO, Ambikapur ITA No. 83/RPR/2017 Date 1 Draft dictated on 05.04.2022 Sr.PS/PS 2 Draft placed before author 06.04.2022 Sr.PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order