M/s.Goel Cargo Pvt.Ltd., Satna V. Assistant Commissioner of Income Tax, Satna

ITSSA 35/JAB/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0644 (ITAT-JABALPUR)
• Duration Of Justice: 2 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 12-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEERJA PRADHAN
• Assessee Lawyers: APORVA AGARWAL; SHRI SAPAN USHRATHE
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH , JABALPUR BEFORE SHRI NRS GANESAN, JUDICIAL MEMBER & SANJAY A RORA, ACCOUNTANT MEMBER IT(SS)A NOS. 35 & 36/JAB/2018 ASSESSMENT YEARS: 2011-12 & 2012-13 GOEL CARGO PVT. LTD. HARYANA BHAWAN, PANNA NAKA, SATNA (M.P.) [PAN:AACCG 5896R] VS. ASSISTANT COMMISSIONER OF INCOME TAX, SATNA. (APPELLANT) (RESPONDENT) APPELLANT BY SHRI SHRI SAPAN USHRATHE, ADVOCATE & SMT. APORVA AGARWAL, CA RESPONDENT BY SMT. NEERJA PRADHAN, CIT-DR DATE OF HEARING 17/02/2021 DATE OF PRONOUNCEMENT 17/02/2021 ORDER PER SANJAY ARORA: THESE ARE TWO SETS OF APPEALS BY THE ASSESSEE, I.E ., FOR TWO CONSECUTIVE YEARS, BEING ASSESSMENT YEARS (AYS.) 2011-12 & 2012 -13, DISPUTING ITS ASSESSMENTS U/S. 153A READ WITH SECTION 143(3) OF T HE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) ON BEING ALLOWED/PARTLY ALL OWED BY THE FIRST APPELLATE AUTHORITY, BEING COMMISSIONER OF INCOME TAX(APPEALS )-1, JABALPUR (CIT(A) FOR SHORT) VIDE HIS SEPARATE ORDERS OF EVEN DATE, I .E., 18.09.2018. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, SHRI USHRATHE, THAT THE ASSESSEE WISHES TO WITHDRAW THESE APPEALS AS IT HAS IT(SS)A NOS.35&36/JAB/2018(AY 2011-12&2012-13) GOEL CARGO PVT. LTD. V. ASST. CIT 2 APPLIED FOR VIVAD SE VISWAS SCHEME, 2020, AND WH ICH HAS BEEN ACCEPTED BY THE REVENUE. THE SAME MAY KINDLY BE PERMITTED TO BE WITHDRAWN. 3. IN VIEW OF THE FOREGOING, WE HAVE NO HESITATION IN PERMITTING FOR WITHDRAWAL OF THE SAID APPEALS BY THE ASSESSEE, TO WHICH IN FACT NO OBJECTION WAS RAISED BY THE LD. CIT-DR DURING HEARING. WE DECIDE ACCORDINGLY. 4. IN THE RESULT, THE ASSESSEES APPEALS ARE DISMIS SED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 17, 2021 SD/- SD /- (N.R.S.GANESAN) (SANJAY A RORA) JUDICIAL MEMBER ACCO UNTANT MEMBER DATE: 17/02/2021 RS // TRUE COPY //