SHRI PRADEEP SHARMA, Bhopal V. THE DCIT CENTRAL, Bhopal

ITSSA 124/Ind/2021

AI Insights

The case involves Shri Pradeep Sharma, the appellant, who filed appeals against the consolidated appeal-order dated 29.02.2016 by the Commissioner of Income-Tax (Appeals)-3, Bhopal. This appeal-order arose from a consolidated assessment-order dated 03.02.2014 by the DCIT, Central, Bhopal, under sections 153C and 143(3) of the Income-tax Act, 1961, concerning the Assessment Years 2006-07 to 2009-10. The assessee's representative informed the tribunal that the issues in these appeals had been resolved under the Vivad Se Vishwas Scheme/Regular assessment by the revenue authorities, and thus, the assessee wished to withdraw the appeals. The revenue did not object to this withdrawal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127201 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 27-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-12-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 23-09-2021
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपील य अ धकरण, इंदौर यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) IT(SS)A No.121 to 124/Ind/2021 (Assessment Years: 2006-07 to 2009-10) Shri Pradeep Sharma, S-4, Ramesh Tower, 10 No. Shop, Bhopal Vs. DCIT (Central) Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: ACWPS 6402 Q Assessee by Shri N. D. Patwa, AR Revenue by Shri P.K. Mishra, Sr. DR Date of He aring 24.02.2023 Date of Pronouncement 28.02.2023 O R D E R Per Bench: Feeling aggrieved by a consolidated appeal-order dated 29.02.2016 passed by learned Commissioner of Income-Tax (Appeals)-3, Bhopal [“Ld. CIT(A)”], which in turn arises out of a consolidated assessment-order dated 03.02.2014 passed by learned DCIT, Central, Bhopal [“Ld. AO”] u/s 153C read with section 143(3) of Income-tax Act, 1961 [“the Act”], the assessee has filed these captioned appeals concerning Assessment-Year [“AY”] 2006-07 to 2009-10. 2. Ld. AR appearing on behalf of assessee straightaway submitted that the grievances of assessee involved in these appeals have already been settled/closed in Vivad Se Vishwas Scheme/Regular assessment by IT(SS)A No.121 TO 124/Ind/2021 Pradeep Sharma Page 2 of 2 revenue-authorities. Therefore, the assessee does not want to pursue these appeals. Ld. AR, therefore, prayed to permit withdrawal of these appeals. 3. We confronted Ld. DR representing the revenue who did not show any objection and fairly agreed to permit the prayer of assessee. 4. In view of above, these appeals are dismissed, since withdrawn by assessee. Order pronounced in the open court on 28/02/2023 Sd/- Sd/- (T.R. SENTHIL KUMAR) (B.M. BIYANI) Judicial Member Accountant Member Indore, 28.02. 2023 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore