SHWETA KHUSWANI, MOTIHARI V. ACIT, CIRCLE-1, BHAGALPUR

ITA 11/PAT/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5765 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 17-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

I.T.A. NO. 11/PAT/2020 A.Y. 2014-2015 SHWETA KHUSWANI 1 IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH : PATNA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 11/PAT/2020 ASSESSMENT YEAR: 2014-2015 SHWETA KHUSWANI,................................... ......................................APPELLANT 483. PARNASHREE PALLY, GROUND FLOOR, KOLKATA-700060 [PAN: ALQPK9233J] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. .....................RESPONDENT CIRCLE-1, BHAGALPUR, R.N. PLAZA, R.B, S.S. SAHAY ROAD, BHAGALPUR, BIHAR APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI AJAY KUMAR, SR. D.R., FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : APRIL 23, 2021 DATE OF PRONOUNCING THE ORDER : APRIL 23, 2021 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ):- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDERS LD. COMMISSIONER OF INCOME TAX (APPEALS), BHAGALPUR DAT ED 14.12.2019. 2. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICAT ION DATED 22/03/2021 SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT SHE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HAS DULY FILED T HE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 BUT THE DESIGNATED AUTHOR ITY HAS NOT ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) O F THE SCHEME SO FAR DETERMINING THE TAX PAYABLE BY IT UNDER THE SAME SC HEME. I.T.A. NO. 11/PAT/2020 A.Y. 2014-2015 SHWETA KHUSWANI 2 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMP LIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, W E PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL AND DISMISS THE AP PEAL WITH THE LIBERTY TO THE ASSESSEE THAT IN CASE, THERE IS ANY PROBLEM IN ISSUANCE OF THE CERTIFICATE IN FORM NO. 3 BY THE DESIGNATED AUTHORI TY OR ANY OTHER SUCH SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT F OR THE VIVAD SE VISHWAS SCHEME, 2020, THE ASSESSEE WILL HAVE THE LIBERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THIS APPEAL. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON APRIL 23, 202 1. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 23 RD DAY OF APRIL, 2021 COPIES TO : (1) SHWETA KHUSWANI, 483. PARNASHREE PALLY, GROUND FLOOR, KOLKATA-700060 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHAGALPUR, R.N. PLAZA, R.B, S.S. SAHAY ROAD, BHAGALPUR, BIHAR (3) COMMISSIONER OF INCOME TAX (APPEALS), BHAGALP UR, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.