RITURAJ STEEL PRIVATE LIMITED, BILASPUR V. PR.COMMISSIONER OF INCOME TAX, BILASPUR

ITA 84/RPR/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1155 (ITAT-RAIPUR)
• Duration Of Justice: 1 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 26-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF DATED PASSED
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, AT PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NO.84/RPR/2019 / ASSESSMENT YEAR : 2014-15 RITURAJ STEEL PVT. LTD., TIFRA INDUSTRIAL STATE, BILASPUR 495 001 CHATTISGARH PAN : AACCR7589J VS. PR. CIT, BILASPUR APPELLANT RESPONDENT / ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER DATED 27.2.2019 PASSED BY THE PR.CIT, BILASPUR U/S.263 OF THE ACT IN RELATION TO THE ASSESSMENT YEAR 2014-15. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE ASSESSMENT PURSUANT TO THE INSTANT ORDER U/S.263 CAME TO BE FRAMED U/S 143(3) R.W.S. 263. IT WAS STATED THAT THE AO HAS NOT MADE ANY FU RTHER ADDITION IN THE CONSEQUENTIAL ASSESSMENT. THE EXTANT APPEAL, HAVING BECOME ACADEMIC, THE LD. AR URGED FOR WITHDRAWAL OF THE AP PEAL. THE LD. DR ADMITTED THE POSITION AS STATED ON BEHALF OF THE A SSESSEE. ASSESSEE BY SHRI VINOD KUMAR KHATRI REVENUE BY SHRI R.K. SINGH DATE OF HEARING 12-03-2021 DATE OF PRONOUNCEMENT 12-03-2021 ITA NO.84/RPR/2019 RITURAJ STEEL PRIVATE LIMITED 2 3. IN VIEW OF THE FOREGOING FACTUAL ELABORATION, IT IS CLEAR T HAT THE INSTANT APPEAL DOES NOT REQUIRE ANY ADJUDICATION AND IS LIABLE TO BE DISMISSED AS HAS ALSO BEEN WITHDRAWN BY THE ASSESSEE. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH MARCH, 2021. SD/- SD/- ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 12 TH MARCH, 2021 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE PR.CIT, BILASPUR 4. 5. DR, ITAT, RAIPUR / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE ITA NO.84/RPR/2019 RITURAJ STEEL PRIVATE LIMITED 3 DATE 1. DRAFT DICTATED ON 12-03-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 12-03-2021 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. *