M/s. Surjeet Auto (P) Ltd. , Bhopal V. Pr. CIT-2, Bhopal

ITA 926/Ind/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5353 (ITAT-INDORE)
• Duration Of Justice: 2 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 27-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I . T . A . N o. 92 6/ I nd / 2 0 19 (A s s e ss me nt Y e a r s : 2 014 - 1 5) S. No. Appeal A.Y. Appellant (PAN NO.) Respondent A.R.(Shri) 1. I.T.A. No. 926/Ind/2019 2014-15 Surjeet Auto Pvt. Ltd. (AAOCS9058H) Pr. CIT Bhopal, M.P None Respondent by : Shri P. K. Mitra, CIT DR स ु नवाई क तार ख / Date of Hearing 06.07.2022 घोषणा क तार ख /Date of Pronouncement 20 .07.2022 आदेश/O R D E R PER MADHUMITA ROY, JM: The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-2, Ahmedabad (‘CIT(A)’ in short), dated 06.03.2019 arising in the order dated 14.10.2016 passed by the ACIT, Circle-3(1), Bhopal under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) concerning AY 2014-15. 2. When the matter was called for hearing, it is pointed out to the Bench that the assessee has filed declaration and undertaking in Form No. 3 as per provisions of the Direct Tax Vivad Se Vishwas Act, 2020 for availment of the benefit under the scheme. In view of this, the Ld. Counsel for the assessee submitted that assessee does not want to pursue the said appeal owing to exercise of option for availing VSV Scheme and it has I T A N o . 9 2 6 / I n d / 2 0 1 9 A . Y . 2 0 1 4 - 1 5 - 2 - complied with the requisite formalities, and sought permission for withdrawal of appeal before the Tribunal. The Ld. Counsel has placed on record copy of Form No. 3. 3. The Ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee. 4. In the light of written requests made on behalf of the captioned party, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law. 5. In the result, the captioned appeal is dismissed as withdrawn. Sd/- Sd/- Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated /07/2022 TRUE COPY TANMAY आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. राज"व / Revenue 2. आवेदक / Assessee 3. संबं'धत आयकर आय ु *त / Concerned CIT. आयकर आय ु *त- अपील / CIT (A) 5. वभागीय त न'ध, आयकर अपील य अ'धकरण,इंदौर / DR, ITAT, Indore 6. गाड5 फाइल / Guard file. By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench,Indore 1 . D a t e o f d i c t a t i o n o n 1 9 . 0 7 . 2 0 2 2 A s p e r V S V A Fo r m a t 2 . D a t e o n w h i c h t h e t y p e d d r a f t i s p l a c e d b e f o r e t he D i c t a t i n g M e m b e r 1 9 . 0 7 . 2 0 2 2 3 . D a t e o n w h i c h t h e a p p r o v e d d r a f t c o m e s t o t h e S r .P . S . / P . S . . 0 7 . 2 0 2 2 4 . D a t e o n w h i c h t h e f a i r o r d e r i s p l a c e d b e f o r e t h e D i c t a t i n g M e m b e r f o r p r o n o u n c e m e n t . 0 7 . 2 0 2 2 5 . D a t e o n w h i c h t h e f a i r o r d e r c o m e s b a c k t o t h e S r. P . S . / P . S . 0 7 . 2 0 2 2 6 . D a t e o n w h i c h t h e f i l e g o e s t o t h e B e n c h C l e r k . 0 7 . 2 0 2 2 7 . D a t e o n w h i c h t h e f i l e g o e s t o t h e H e a d C l e r k ... ... ... .... 8 . T h e d a t e o n w h i c h t h e f i l e g o e s t o t h e A s s t t . R e gi s t r a r f o r s i g n a t u r e o n t h e o r d e r ... ... ... ... ... ... ... ... 9 . D a t e o f D e s p a t c h o f t h e O r d e r ... ... ... This Order pronounced on 20 /07/2022