MOTI RAM DANSENA, RAIGARH,RAIGARH V. .INCOME TAX OFFICER, WARD-3, RAIGARH, RAIGARH

ITA 179/RPR/2024

AI Insights

The case involves an appeal by Moti Ram Dansena G.H. School Bar against an order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center, Delhi. The appeal was related to the assessment year 2011-12 and arose from an order under Sections 143(3)/147/144 of the Income-tax Act, 1961. The assessee opted for the Vivad Se Vishwas Scheme, 2024 to settle the dispute, having filed 'Form-1' but not yet received 'Form-2' from the appropriate authority. The assessee's representative requested to withdraw the appeal, subject to revival if the settlement was not finalized.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 46703 (ITAT-RAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: R.B DOSHI

Judgement Text

"आयकर अपीलीय अधिकरण न्यायपीठ “एक-सदस्य” मामला रायपुर में IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR श्री रवीश सूद, न्याययक सदस्य क े समक्ष BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No.179/RPR/2024 यििाारण वर्ा / Assessment Year : 2011-12 Moti Ram Dansena G.H. School Bar, Baralkela, Nawapara Bade, Raigarh-496 001 PAN : AEVPD8830J .......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward-3, Raigarh ……प्रत्यर्थी / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई की तारीख / Date of Hearing : 23.12.2024 घोषणा की तारीख / Date of Pronouncement : 23.12.2024 2 Moti Ram Dadsena Vs. ITO, Ward-3, Raigarh ITA No. 179/RPR/2024 आदेश / ORDER PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 28.02.2024, which in turn arises from the order passed by the A.O under Sec.143(3)/147/144 of the Income-tax Act, 1961 (in short ‘the Act’) dated 23.12.2016 for the assessment year 2011-12. 2. Shri R.B Doshi, Ld. Authorized Representative (for short ‘AR’) for the assessee at the threshold filed a letter dated 21.12.2024. The Ld. AR submitted that the assessee had opted for Vivad Se Vishwas Scheme, 2024 (VSVS 2024) in order to settle the dispute involved in the present appeal. The Ld. AR submitted that the assessee had successfully filed “Form-1” on 09.12.2024 as per Rule 4 of the Direct Tax Vivad Se Viswas 2024 (DTVSV 2024). The Ld. AR in order to buttress his aforesaid claim had drawn my attention to the copy of the “Form-1” that was filed by the assessee with the appropriate authority (copy placed on record). The Ld. AR submitted that “Form-2” had yet not been issued by the appropriate authority. The Ld. AR has sought liberty to withdraw the captioned appeal subject to a rider that if for any reason the matter is not finally settled then the appeal filed by the assesse would stand revived. 3 Moti Ram Dadsena Vs. ITO, Ward-3, Raigarh ITA No. 179/RPR/2024 3. Per contra, Dr. Priyanka Patel, Ld. Departmental Representative ( for short ‘DR’) did not raise any objection to the contentions advanced by the Ld. AR for the assessee. 4. I have thoughtfully considered the contentions of the Ld. Authorized Representatives of both the parties. Although the assessee has filed a declaration in “Form-1” of the VSVS 2024 but the order for full and final settlement of tax arrears by the Designated Authority had yet not been passed. I, thus, considering the aforesaid factual position allow the appeal filed by the assessee to be withdrawn subject to a rider that in case, the order for full and final settlement of tax arrears in “Form 4” is not passed by the designated authority, then the appeal filed by the assessee shall stand revived. 5. Resultantly, the appeal filed by the assessee is dismissed as withdrawn in terms of the aforesaid observations. Order pronounced in open court on 23rd day of December, 2024. Sd/- (रवीश सूद /RAVISH SOOD) न्याययक सदस्य/JUDICIAL MEMBER रायपुर/ RAIPUR ; ददनाांक / Dated : 23rd December, 2024. SB, Sr. PS. आदेश की प्रयिललपप अग्रेपर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 4 Moti Ram Dadsena Vs. ITO, Ward-3, Raigarh ITA No. 179/RPR/2024 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT-1, Raipur (C.G) 4. ववभागीय प्रयतयनधि, आयकर अपीलीय अधिकरण,रायपुर बेंच, रायपुर / DR, ITAT, Raipur Bench, Raipur. 5. गार्ड फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण, रायपुर / ITAT, Raipur. 5 Moti Ram Dadsena Vs. ITO, Ward-3, Raigarh ITA No. 179/RPR/2024 Date 1 Draft dictated on Sr.PS/PS 2 Draft placed before author Sr.PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order "