Shri Radhe Shyam Shah, Naharlugun V. Income Tax Officer, Ward-Itanagar, Itanagar

ITA 12/GTY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8369 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 07-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBHRAJYOTI BHATTACHARYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, GUWAHATI E-COURT AT KOLKATA BEFORE SRI SANJAY GARG, JUDICIAL MEMBER I.T.A. NOS.11&12/GAU/2019 ASSESSMENT YEARS: 2012-13 & 2013-14 RADHE SHYAM SHAH..... APPELLANT C/O SAHIL ENTERPRISES, E SECTOR, NAHARLAGUN-791110 [PAN: AZUPS2981B] VS. ITO, WARD-ITANAGAR.........RESPONDENT APPEARANCES BY: SHRI MANISH JAIN, AR, APPEARED ON BEHALF OF THE APPELLANT. SHRI SUBHRAJYOTI BHATTACHARYA, ADDL. CIT, SR. DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : MARCH 19, 2021 DATE OF PRONOUNCING THE ORDER : MARCH 19, 2021 ORDER PER SANJAY GARG, JUDICIAL MEMBER:- THE PRESENT APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS). 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, HAS SUBMITTED THAT THE ASSESSEE HAS SETTLED THE MATTER UNDER VIVAD SE VISHWAS SCHEME, 2020 LAUNCHED BY THE DEPARTMENT. HE, THEREFORE, WISH TO WITHDRAW THE AFORESAID APPEALS. THEREFORE, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEALS PENDING. FOR ANY REASON WHATSOEVER, IF THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME 2020, HE WILL BE AT LIBERTY TO GET HIS APPEALS RESTORED. UNDER THE CIRCUMSTANCES, I ALLOW THE ASSESSEE TO WITHDRAW BOTH THE APPEALS. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. KOLKATA, THE 19 TH MARCH, 2021. SD/- [ SANJAY GARG ] JUDICIAL MEMBER DATED : 19.03.2021 RS 2 I.T.A. NOS.11&12/GAU/2019 ASSESSMENT YEARS: 2012-13 & 2013-14 RADHE SHYAM SHAH COPY OF THE ORDER FORWARDED TO: 1. RADHE SHYAM SHAH 2. ITO, WARD-ITANAGAR 3. CIT(A)- 4. CIT- , 5. CIT(DR), //TRUE COPY// BY ORDER SR. PS, H.O/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA .