Shreemati Manju Das, Guwahati V. Income Tax Officer, Ward-2(1), Guwahati

ITA 105/GTY/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0452 (ITAT-GUWAHATI)
• Duration Of Justice: 3 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 19-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority
• Section: 2; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA Before: SHRI MANISH BORAD, ACCOUNTANT MEMBER and SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं.य / ITA No.105/GAU/2019 Assessment Year:2014-15 Smt. Manju Das Babulal Jain & Associates, Charu Market, III Floor, SRCB Road, Fancy Bazar, Guwahati-781001. बनाम / V/s . Income Tax Officer, Ward-2(1), Aayakar Bhawan 5 th Fl., G.S Road, Guwahati-78, Assam- 781005. PAN: ATQPK5423Q अपीलाथ /Appellant .. यथ /Respondent अपीलाथ क ओर से/By Appellant None यथ क ओर से/By Respondent Shri N.T Sherpa, JCIT, Ld.SR-DR स ु नवाई क तार ख/Date of Hearing 04-07-2022 घोषणा क तार ख/Date of Pronouncement 05-07-2022 आदेश /O R D E R PER MANISH BORAD, AM. The present appeal has been preferred by the assessee against the order dated 24-01-2019 of the Ld. Commissioner of Income-tax (Appeals), [hereinafter referred to as ‘CIT(A)’], Guwahati-1, Guwahati [hereinafter referred to as ‘CIT(A)’] passed u/s. 250 of the Income-tax Act, 1961 9hereinafter referred to as ‘the Act’. 2. When the case was called for none appeared on behalf of the assessee. However, perusal of records show that assessee has opted for ITA No.105/Gau/2019 AY 2014-15 Smt. Manju Das . Page 2 “Vivad Se Vishwas Scheme (VSVS)” and Form-3, Form-4 and Form-5 have been issued by the Department accepting the assessee’s applications. 3. We are, therefore, of the view that since the assessee has opted for “Vivad Se Vishwas Scheme (VSVS)” and paid due taxes, the application being accepted by the Income-tax Department and Form-3, Form-4 and Form-5 have been issued by the Competent Authority, the present appeal deserves to be dismissed. The Ld. DR has no objection.. 4. In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’. Order pronounced in open court on 05 -07-2022 Sd/- Sd/- (SONJOY SARMA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 05 -07-2022 Kolkata/ कोलकाता **PP/Sr.PS दनांकः-05/07/2022 आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. अपीलाथ /Appellant- Smt. Manju Das, Babulal Jain & Associates, Charu Market, III Floor, SRCB Road, Fancy Bazar, Guwahati- 781001. 2. यथ /Respondent-Income Tax Officer, Ward-2(1), Aayakar Bhawan 5 th Fl., G.S Road, Guwahati-78, Assam-781005.. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त- अपील / CIT (A) 5. वभागीय त न ध, आयकर अपील य अ धकरण कोलकाता / DR, ITAT, Kolkata 6. गाड फाइल / Guard file. /True Copy/ By order/आदेश से, सहायक पंजीकार आयकर अपील य अ धकरण,कोलकाता ।