Smt. Bandana Dutta, Dhubri V. Income Tax Offocer, Ward-1, Dhubri

ITA 07/GTY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5747 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 07-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KISHOR JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA [ BEFORE SHRI P.M. JAGTAP, HONBLE VICE-PRESIDENT (KZ)& SHRI A.T. VARKEY, HONBLE JM [THROUGH VIRTUAL COURT] ITA NO. 07/GAU/2019 ASSESSMENT YEAR: 2012-13 SMT. BANDANA DUTTA .................................APPELLANT M/S. PRAGIYOTISH DRUG, P.O. GAURIPUR, DHUBRI 703331. [PAN : ACKPD 7496 F] VS ITO, WARD 1, DHUBRI..RESPONDENT APPEARANCES BY: SHRI KISHOR JAIN, CA APPEARING ON BEHALF OF THE ASSESSEE. SHRI SUBHRAJYOTI BHATTACHARYA, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 09, 2021 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 09, 2021 O R D E R PER P.M. JAGTAP, VICE-PRESIDENT: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)- GUWAHATI - 1 DATED 15.10.2019. 2. IN THIS CASE, SHRI BRAJESH SHARMA, AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 01.09.2021SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 2 ITA. NO.07/GAU/2019 (A.Y. 2012-13) SMT. BANDANA DUTTA 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH SEPTEMBER, 2021. SD/- SD/- (A.T.VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 09/09/2021 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SMT. BANDANA DUTTA, M/S. PRAGIYOTISH DRUG, GAURIPUR, DHUBRI 703331. 2. ITO, WARD-1, DHUBRI. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY ITAT KOLKATA BENCHES, KOLKATA