Dismissed¶¶25

Sona Power Private Limited v. the Assistant Commissioner of Income Tax, Central - 2

Chhattisgarh HC5 Mar 2025TAXC/4/2024

Case brief

AI extract

What is this about?

Chhattisgarh High Court, Bilaspur; TAXC No. 4 of 2024; neutral citation 2025:CGHC:11101-DB (NAFR); decision 06.02.2025; coram Sanjay K. Agrawal and Sanjay Kumar Jaiswal, JJ.; appellant Sona Power Private Limited v. Assistant Commissioner of Income Tax, Central-2, Raipur; appeal against ITAT Raipur order dated 27.03.2023 in ITA No. 15/RPR/2020; withdrawal of appeal with liberty to refile; Direct Tax Vivad Se Vishwas Scheme, 2024, Form 4; no adjudication on merits; no precedent cited; no monetary award.

What did the court decide?

Permission granted to withdraw the appeal, with liberty to file fresh (refile the appeal) if the final order in Form 4 of the Direct Tax Vivad Se Vishwas Scheme, 2024 is not issued to the appellant; appeal dismissed as withdrawn with the aforesaid liberty. ¶¶25

Sona Power Private Limited Vs the Assistant… — Company and Corporate | Chhattisgarh HC (2025)

2025:CGHC:11101-DB

NAFR

HIGH COURT OF CHHATTISGARH AT BILASPUR

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TAXC No. 4 of 2024

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Sona Power Private Limited (A Company Incorporated Under The Provisions Of Companies Act, 1956) Having Its Registered Address At, 35/75, Punjabi Colony, Katora Talab, Raipur, Chhattigarh - 492001 , Pan - Aalcs4829f, Through Its Authorised Signatory, Shri Anurag Sharma.

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... Appellant

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versus

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The Assistant Commissioner Of Income Tax, Central - 2 Raipur, Having Its Office At, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh – 492001.

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... Respondent

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For Appellant : Mr. Ankit Singhal, Advocate. For Respondent : Mr. Vijay Chawla, Advocate on behalf of Mr. Amit Chaudhari, Advocate.

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DB: Hon'ble Shri Justice Sanjay K. Agrawal Hon'ble Shri Justice Sanjay Kumar Jaiswal

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Judgment on Board

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(06.02.2025)

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Sanjay K. Agrawal, J.

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The present appeal is filed being aggrieved by the impugned

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order dated 27.03.2023 passed by the Income Tax

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Digitally signed by HEERA LAL SAHU Date: 2025.03.07 17:00:46 +0530

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Appellate Tribunal, Raipur Bench, Raipur in ITA No. 15/RPR/2020.

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Heard on application for withdrawal of the captioned appeal.

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Learned counsel appearing for the appellant seeks permission of this Court to withdraw the present appeal reserving liberty to refile the captioned appeal in case final order in Form 4 of the Direct Tax Vivad Se Vishwas Scheme, 2024 is not issued to Appellant due to any reason.

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Learned counsel for the respondent has no objection to the proposition put forth by the counsel for the appellant.

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In view of the above submission made by learned counsel appearing for the appellant, and for the reasons mentioned in the application, the application is allowed. Permission is granted to withdraw the present appeal with a liberty to file fresh, if the occasion so arises.

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Accordingly, the appeal is dismissed as withdrawn with the aforesaid liberty.

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Sd/Sd/- (Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) Judge Judge

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H.L. Sahu

Sona Power Private Limited v. the Assistant Commissioner of Income Tax, Central - 2

Case brief

What is this about?

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Sona Power Private Limited v. the Assistant Commissioner of Income Tax, Central - 2

Case brief

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