ARYAVANSH LAND INFRATECH PVT. LTD., ,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX RAIPUR-1, RAIPUR
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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA
आयकर अपील�य अ�धकरण �यायपीठ रायपुर म�। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 107/RPR/2022 �नधा�रण वष� / Assessment Year : 2015-16 Aryavansh Land Infratech Private Limited Hotel Ishika, Station Road Raipur (C.G.)-492001 PAN : AALCA0004G .......अपीलाथ� / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax, Raipur-1 ……��यथ� / Respondent
Assessee by : None Revenue by : Shri S.K.Meena, CIT-DR
सुनवाई क� तार�ख / Date of Hearing : 01.05.2023 घोषणा क� तार�ख / Date of Pronouncement : 02.05.2023 आदेश / ORDER PER ARUN KHODPIA, AM: The present appeal filed by the assessee is directed against the order passed by the Pr. Commissioner of Income Tax, Raipur-1 (for short ‘Pr.
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CIT’) dated 28.03.2021, which in turn arises from the order passed by the NFAC, Delhi u/s.144 r.w.s. 263 read with section 144B of the Income-tax Act, 1961 (for short ‘Act’) dated 30.03.2022 for A.Y. 2015-16.
At the outset, it is noted that the assessee seeks to withdraw the aforesaid appeal. Our attention was drawn by the assessee to a letter dated 16.03.2023 which is as under: -
Date: 16.03.2023 To, The Income Tax Appellate Tribunal Raipur Bench Raipur (C.G.) 492001 Sir, Re:Aryavansh Land Infratech Pvt. Ltd., Station Road, Raipur (C.G.) 492001 (Appellant) Assessment Year: 2015-16 Appeals-Appeal against order u/s 263 of the Income-tax Act, 1961 filed on 13.06.2022, Appeal No. ITA 107/RPR/2022. Sub:Withdrawal of Appeals filed on 13.06.2022. Please refer to the above appeal in which my client is appellant. The hearing for Appeal against order u/s 263 of the Income-tax Act, 1961was fixed by your honour to be heard on 22.03.2023. Kind attention of your honour is being drawn that I had filed Form 36 on 13,06.2022 against the order u/s 144 r.w.s. 263 read with section 144B of the Income-tax Act, 1961 dated 30.03.2022 passed by the Additional / Joint / Deputy / Assistant Commissioner of Income Tax / Income Tax Officer, National Faceless Assessment Centre, Delhi because the order u/s 144 of the Income-tax Act, 1961
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was passed in pursuance of order u/s 263 dated 28.03.2021 passed by the Principal Commissioner of Income Tax, Raipur -1. So, in the satisfaction it was to be appealed before the Hon'ble Income Tax Appellate Tribunal in Form 36. Thereafter, on 02.08.2022, an Application for Stay of Recovery of Income Tax / Interest, Penalty/ Fine / Other Items was filed. The hearing for Stay Application was fixed on 05.08.2022 and thereafter on 12.08.2022 and 26.08.2022. At hearing, it was argued by the Defendant Representative that the assessee should have filed Form 35 before the Hon'ble Commissioner of Income Tax (Appeals), Raipur being the first appellate authority instead of filing the appeal before the Hon’ble Income Tax Appellate Tribunal, Raipur Bench, Raipur. Therefore, I apologize for this mistake and regret for the inconvenience faced by the members of the Hon’ble Income Tax Appellate Tribunal, Raipur Bench, Raipur. he will avail the remedies available under the Income Tax Act, 1961. The appeal in Form 35 before the Hon’ble Commissioner of Income Tax (Appeals), Raipur was filed through the online account of the Appellant available at the e-filing portal of the Income Tax Department on 26.08.2022. The Application for Stay of Recovery of Income Tax / Interest, Penalty / Fine / Other Items filed on 02.08.2022, Appeal No.: SA l/RPR/2022 had already been withdrawn. Hence, I hereby, withdraw the Appeal against order u/s. 263 of the Income tax Act, 1961 filed on 13.06.2022, Appeal No. ITA 107/RPR/2022.
Per contra, the Ld. Departmental Representative (for short 'DR') did not raise any objection to the seeking of withdrawal of the appeal by the assessee.
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Upon careful consideration we have granted permission to withdraw the said appeal. Accordingly, this appeal is dismissed as withdrawn.
Order pronounced in open court on 02nd day of May, 2023.
Sd/- Sd/- RAVISH SOOD ARUN KHODPIA (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) रायपुर/ RAIPUR ; �दनांक / Dated : 02 /05/2023 Thirumalesh आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant. 2. ��यथ� / The Respondent. 3. The Pr. CIT, Raipur-1 (C.G) 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, रायपुर ब�च, रायपुर / DR, ITAT, Raipur Bench, Raipur. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // �नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, रायपुर / ITAT, Raipur.
