RITURAJ STEEL PRIVATE LIMITED, BILASPUR v. PR.COMMISSIONER OF INCOME TAX, BILASPUR

ITA 84/RPR/2019 | 2014-2015
Pronouncement Date: 12-03-2021 | Result: Dismissed

Appeal Details

RSA Number 8424714 RSA 2019
Assessee PAN AACCR7589J
Bench Raipur
Appeal Number ITA 84/RPR/2019
Duration Of Justice 1 year(s) 10 month(s) 15 day(s)
Appellant RITURAJ STEEL PRIVATE LIMITED, BILASPUR
Respondent PR.COMMISSIONER OF INCOME TAX, BILASPUR
Appeal Type Income Tax Appeal
Pronouncement Date 12-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 12-03-2021
Assessment Year 2014-2015
Appeal Filed On 26-04-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH AT PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI JUDICIAL MEMBER . / ITA NO.84/RPR/2019 / ASSESSMENT YEAR : 2014-15 RITURAJ STEEL PVT. LTD. TIFRA INDUSTRIAL STATE BILASPUR 495 001 CHATTISGARH PAN : AACCR7589J VS. PR. CIT BILASPUR APPELLANT RESPONDENT / ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER DATED 27.2.2019 PASSED BY THE PR.CIT BILASPUR U/S.263 OF THE ACT IN RELATION TO THE ASSESSMENT YEAR 2014-15. 2. AT THE OUTSET THE LD. AR SUBMITTED THAT THE ASSESSMENT PURSUANT TO THE INSTANT ORDER U/S.263 CAME TO BE FRAMED U/S 143(3) R.W.S. 263. IT WAS STATED THAT THE AO HAS NOT MADE ANY FU RTHER ADDITION IN THE CONSEQUENTIAL ASSESSMENT. THE EXTANT APPEAL HAVING BECOME ACADEMIC THE LD. AR URGED FOR WITHDRAWAL OF THE AP PEAL. THE LD. DR ADMITTED THE POSITION AS STATED ON BEHALF OF THE A SSESSEE. ASSESSEE BY SHRI VINOD KUMAR KHATRI REVENUE BY SHRI R.K. SINGH DATE OF HEARING 12-03-2021 DATE OF PRONOUNCEMENT 12-03-2021 ITA NO.84/RPR/2019 RITURAJ STEEL PRIVATE LIMITED 2 3. IN VIEW OF THE FOREGOING FACTUAL ELABORATION IT IS CLEAR T HAT THE INSTANT APPEAL DOES NOT REQUIRE ANY ADJUDICATION AND IS LIABLE TO BE DISMISSED AS HAS ALSO BEEN WITHDRAWN BY THE ASSESSEE. WE ORDER ACCORDINGLY. 4. IN THE RESULT THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH MARCH 2021. SD/- SD/- ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 12 TH MARCH 2021 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE PR.CIT BILASPUR 4. 5. DR ITAT RAIPUR / GUARD FILE. / BY ORDER // TRUE COPY // SENIOR P RIVATE SECRETARY / ITAT PUNE ITA NO.84/RPR/2019 RITURAJ STEEL PRIVATE LIMITED 3 DATE 1. DRAFT DICTATED ON 12-03-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 12-03-2021 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. *