ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR V. MESERS GOODLUCK GLOBAL PRIVATE LIMITED, RAIPUR

ITSSA 04/RPR/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2552 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 29-10-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 30-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARE DIRECTED AGAINST PASSED

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 IT(SS)A NOS. 3 & 4/RPR/2019 / ASSESSMENT YEARS : 2011-12 & 2012-13 ACIT, CENTRAL CIRCLE-1, RAIPUR VS. M/S. GOODLUCK GLOBAL PVT. LTD., BORIA ROAD, SANTOSHI NAGAR, RAIPUR (C.G.) PAN : AACCG1901H APPELLANT RESPONDENT / ORDER THESE 2 APPEALS BY THE REVENUE ARE DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-I, RAIPUR ON 13.09.2018 IN RELATIO N TO THE ASSESSMENT YEARS 2011-12 & 2012-13. 2. BEFORE US, THE ASSESSEE HAS FILED LETTERS DATED 30.09 .2021 SEEKING DISPOSAL OF THE REVENUE APPEALS. THE RELEVANT CO NTENTS OF SUCH LETTERS READ AS UNDER : THE RESPONDENT SUBMITS AS UNDER FOR KIND CONSIDERA TION OF THE HONBLE BENCH. 1. THAT THE INCOME TAX DEPARTMENT HAS FILED AN APPEAL BEFORE THE HONBLE BENCH ON 30.01.2019 AGAINST THE ORDER PASSE D BY COMMISSIONER OF INCOME TAX-APPEAL-1, RAIPUR. 2. THAT NOW THE RESPONDENT HAS AVAILED THE SCHEME OF V IVAD SE VISHWAS, 2020 BY FILING THE FORM 1 & 2 AND HAS ALSO OBTAINED FORM 3 FROM PCIT, RAIPUR-2. COPY OF FORM 3 AND CHA LLAN IS ENCLOSED HEREWITH. ASSESSEE BY SHRI BIKRAM JAIN REVENUE BY SHRI G.N. SINGH DATE OF HEARING 29-10-2021 DATE OF PRONOUNCEMENT 29-10-2021 IT(SS)A NOS.3 & 4/RPR/2019 GOODLUCK GLOBAL PVT. LTD., 2 3. THAT SINCE THE RESPONDENT HAS OPTED FOR VSVS, 2020 TO SETTLE THE DISPUTE PERMANENTLY, KINDLY DISPOSE OF THE APPEAL F ILED BY THE DEPARTMENT ACCORDINGLY. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEALS FILED BY THE REVENUE. AS SUCH, THE REVENU E IS PERMITTED TO WITHDRAW THE APPEALS. 4. IN THE RESULT, THE APPEALS ARE DISMISSED AS WITHDRAWN.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)-I, RAIPUR 4. THE PR.CIT- I, RAIPUR 5. DR, ITAT, RAIPUR; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE IT(SS)A NOS.3 & 4/RPR/2019 GOODLUCK GLOBAL PVT. LTD., 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.