Income Tax Appellate Tribunal - Raipur
Parakh Ram Sahu, Balod vs Income Tax Officer, Ward-1(2), Bhilai on 2 July, 2021
आयकर अपीलीय अधधकरण न्यायपीठ, रायपुर में ।
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, RAIPUR
(At e-Court, PUNE)
BEFORE SHRI R.S.SYAL, VP AND
SHRI PARTHA SARATHI CHAUDHURY, JM
Sl. ITA No. Name of Appellant Name of Asst. Year
No. Respondent
1. 48/RPR/2017 M/s. Maa Parvati The ITO-2, Korba 2010-11
Enterprises (C.G)
Main Road, Near Bajrang
Talkies,
P.O. Korba (C.G.)
PAN : AAQFM7434G
2. 57/RPR/2017 Shri Ajay Kumar Agrawal The DCIT, 2010-11
Prop. M/s. Vedant Steel, Circle 1(1),
Friends Colony, Bhatia Bilaspur (C.G.)
Gali,
P.O. Raigarh (C.G.)
PAN : ACIPA0260C
3. 100/RPR/2017 Shri Shiv Kumar Agrawal The ITO-2, 2010-11
Prop. M/s. Maa Nathaldai Raigarh (C.G).
Crusher Udyog,
Timerlga, P.O. Sarangarh,
Dist. Raigarh (C.G)
PAN : AEGPA3136B
4. 53/RPR/2018 Smt. Anee Rohda, The ITO, 2013-14
Prop. M/s. Laxmi Financial Ward 1(4),
Solution, Shop No.15, Raipur
Dharam Market Station
Road, Raipur (C.G)
Pin-492 001
PAN : ACMPR6057J
5. 154/RPR/2018 Narendra Agrawal The ITO, Ward-1, 2010-11
S/o. Satyanarayan Raigarh
Agrawal,
Sharma Gali,
Kotra Road,
Raigarh-496 001
PAN : ARFPA0616E
6. 172/RPR/2017 Shri Kanhaiya Lal Saraf, The ITO, 2010-11
Sadar Road, Ward Ambikapur
P.O. Ambikapur, (C.G.)
Dist. Sarguja (C.G.)
PAN : APEPS2292D
2
VSV Group of 12 Cases
Raipur
7. 271/RPR/2017 Shri Ashok Kumar Agrawal The ITO, 2014-15
H. No.28/03, Ward-Dhamtari
Lal Bagicha Ward, Station (C.G.)
Road,
Dhamtari (C.G)-493 773
PAN : ACIPA0594R
8. 208/RPR/2018 Hotel Babylon The ACIT, 2015-16
International P. Ltd. Circle-3(1),
Rajiv Gandhi Marg, VIP Raipur.
Road,
Raipur (C.G.)-492 001
PAN : AABCH2709M
9. 20/RPR/2020 Parakh Ram Sahu The ITO -1(2) 2010-11
Village- Arkar, Teh. Gurur Bhilai
Dist. Balod (C.G)
Pin-491 222
PAN : APYPR2282L
10. 74/RPR/2018 Subhash Chandra Biswas The DCIT -1(1) 2006-07
Prop. Latika Construction Bilaspur
J.B Apartment,
Tikrapara, Bilaspur (C.G.)
PAN : AHMPB3430A
11. 101/RPR/2019 Somani Auto Pvt. Ltd. The ACIT-3(1), 2015-16
C/o. Somani Chambers Raipur
G.E Road, Tatibandh
Raipur-492 099 (C.G.)
PAN : AAECS5526Q
12. 100/RPR/2019 Khyati Ispat (P). Ltd. The ACIT, 2009-10
Jarwah, Hirapur, Central Circle-1,
Raipur (C.G.)-492 001 Raipur (C.G.)
PAN : AAACK9805C
Assessee by : Shri G.S. Agarwal,
Shri Praveen Jain/ Smt. Palak Jain
Shri Sumit Chawla
None Appeared : For Sr. Nos. 4, 5, 6, 10 & 11
Revenue by : Shri Sanjay Kumar,
Shri Gitesh Kumar
सुनवाई की तारीख / Date of Hearing : 02.07.2021
घोषणा की तारीख / Date of Pronouncement : 02.07.2021
3
VSV Group of 12 Cases
Raipur
आदेश / ORDER
These bunch of appeals preferred by the assessees for the various assessment years mentioned in the caption emanates from the orders of Commissioner of Income Tax (Appeals) as per the respective grounds of appeal on record.
2. The Ld. Counsel for the assessee submitted that the assessee wants to withdraw the appeals in light of the assessee opting for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 ('the VSV Act') and has filed respective withdrawal applications along with Form-3 in this regard. For Sr. Nos.4, 5, 6, 10 & 11, none appeared on behalf of the assessee. However, Form-3 along with withdrawal applications has been filed by the assessee.
3. The Ld. DR has no objection in case the assessee wishes to withdraw the appeals. Hence, we permit the withdrawal. Appeals of assessees are dismissed being withdrawn.
4. In the result, all the appeals of assessees are dismissed as withdrawn.
Order pronounced on 02nd day of July, 2021.
Sd/- Sd/-
R.S.SYAL PARTHA SARATHI CHAUDHURY
VICE PRESIDENT JUDICIAL MEMBER
पुणे / Pune; ददनाांक / Dated : 02nd July, 2021. SB 4 VSV Group of 12 Cases Raipur आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to :
1. अपीलाथी / The Appellant.
2. प्रत्यथी / The Respondent.
3. The Concerned CIT(Appeals).
4. The Concerned CIT.
5. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, रायपुर / DR, ITAT, Raipur.
6. गार्ड फ़ाइल / Guard File.
आदेशानुसार / BY ORDER, // True Copy // धनजी सधिव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.
5VSV Group of 12 Cases Raipur Date 1 Draft dictated on 02.07.2021 Sr.PS/PS 2 Draft placed before author 02.07.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 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