AJIT KUMAR KANKARIYA, RAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR

ITSSA 53/RPR/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7839 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 01-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 07-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF DATED PASSED
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, AT PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER IT(SS)A NO.53/RPR/2018 / ASSESSMENT YEAR : 2014-15 AJIT KUMAR KANKARIYA, H.NO.21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (CG) PAN : AEVPK3475N VS. ACIT, CENTRAL CIRCLE-1, RAIPUR APPELLANT RESPONDENT / ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER DATED 29.06.2018 PASSED BY THE CIT(A)-3, BHOPAL IN RELATION TO THE ASSESSMENT YEAR 2014-15 . 2. BEFORE US, THE AR OF THE ASSESSEE HAS FILED A LETTER DA TED 12.03.2021 SEEKING WITHDRAWAL OF THE APPEAL. THE CONTENTS OF SUCH LETTER READS AS UNDER : 1. IN RESPECT OF THE AFORESAID APPEAL PREFERRED BY THE APPELLANT HEREIN, IT IS SUBMITTED THAT THE ASSESSEE HAS OPTED FOR DISPUTE RESOLUTION UNDER THE PROVISIONS OF 'DIRECT TAXES VIVAD SE VISHWAS ACT 2020' (THE DTVSV ACT 2020) BY E-FILING THE FORM NO. 1 & 2 UNDER SECTION 4(1) OF THE DTVSV ACT, 2020 AND AN UNDERTAKING UNDE R SECTION 4(4) OF THE DTVSV ACT, 2020 BEFORE THE DESIGNATED AUTHORITY (THE DA) I.E. HON'BLE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAI PUR, ON 24 TH DECEMBER, 2020. 2. IT IS FURTHER SUBMITTED THAT IN PURSUANCE OF THE SAID APPLICATION, THE DESIGNATED AUTHORITY HAS ISSUED CERTIFICATE IN THE PRESCRIBED FORM NO. 3 IN TERMS OF THE PROVISIONS OF SUB-SECTION (1) OF SECTION 5 OF THE ASSESSEE BY SHRI NIKHILESH BEGANI REVENUE BY SHRI P.K. MISHRA DATE OF HEARING 01-04-2021 DATE OF PRONOUNCEMENT 01-04-2021 ITSSA NO.53/RPR/2018 AJIT KUMAR KANKARIA 2 DTVSV ACT, 2020 ON 20 TH MARCH, 2021 VIDE CERTIFICATE NO.297058260200321. IT IS FURTHER SUBMITTED THAT TH E PROVISIONS OF SUB-SECTION (2) OF SECTION 4 OF THE DTVSV ACT, 2020 STATES THAT' UPON THE FILING THE DECLARATION, ANY APPEAL PENDING BEFO RE THE INCOME TAX APPELLATE TRIBUNAL OR COMMISSIONER (APPEALS), IN RE SPECT OF THE DISPUTED INCOME OR DISPUTED INTEREST OR DISPUTED PE NALTY OR DISPUTED FEE AND TAX ARREAR SHALL BE DEEMED TO HAVE BEEN WITHDRA WN FROM THE DATE ON WHICH CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 IS ISSUED BY THE DESIGNATED AUTHORITY.' FURTHER, IN ORDER TO GIVE EFFECT OF THE PROCEEDINGS ENUMERATED UNDER THE DTVSV ACT, RULE 5 OF THE DIRECT TAX VIVAD SE VISHWAS RULES 2020 ('THE VSV RULES) STIPULATES THAT THE APPELLANT IS LIABLE TO WITHDRAW THE GROUNDS OF APPE AL, PRIOR TO FURNISHING OF FORM 4 (INTIMATION OF PAYMENT). IN SUPPORT OF THE ABOVE, WE ARE ENCLOSING HEREWITH THE CERTIFICATE IN FORM NO. 3 ISSUED BY THE DESIGNATED AUTHORITY FOR YOUR HONOUR S CONSIDERATION. 3. IN VIEW OF THE ABOVE, IT IS EARNESTLY REQUESTED THAT THE AFORESAID APPEAL FILED BY THE ASSESSEES PRESENTLY PENDING BEF ORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH MAY KIN DLY BE PERMITTED TO BE WITHDRAWN AND OBLIGE. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE. AS SUCH, THE ASSESSEE IS PERMITTED TO WITHDRAW THE APPEAL. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 01 ST APRIL, 2021. SD/- SD/- ( PARTRHA SARATHI CHAUDHURY ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 01 ST APRIL, 2021 ITSSA NO.53/RPR/2018 AJIT KUMAR KANKARIA 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. 4. THE CIT(A)-3, BHOPAL THE PR.CIT (CENTRAL), BHOPAL 5. 6. DR, ITAT, RAIPUR / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 01-04-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 01-04-2021 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.