Pawan Kumar Agarwal, Katihar V. ITO, Ward-1(5), Katihar

ITA 133/PAT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1696 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 18-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

1 ITA NO. 133/PAT/2019 PAWAN KUMAR AGARWAL, AY 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 133/PAT/2019 ASSESSMENT YEAR:2015-16 PAWAN KUMAR AGARWAL (PAN: AFRPA6738D) VS. INCOME TAX OFFICER, WARD-1(5), KATIHAR APPELLANT RESPONDENT DATE OF HEARING 08.12.2020 DATE OF PRONOUNCEMENT 08.12.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI AJAY KUMAR, DR ORDER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), BHAGALPUR DATED 06-02-2019 FOR ASSESSMENT YEAR 2015-16. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTICED THAT THE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THIS APPEAL AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3 DATED 09.11.2020, A COPY OF THE SAME IS AVAILABLE IN FILE, WHICH IS BEFORE ME. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2015-16, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. IN THE LIGHT OF THE AFORESAID DISCUSSION AND THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT, THEREFORE, I ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 8TH DECEMBER, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 8TH DECEMBER, 2020 2 ITA NO. 133/PAT/2019 PAWAN KUMAR AGARWAL, AY 2015-16 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI PAWAN KUMAR AGARWAL, C/O, S. N. GHOSH & ASSOCIATES, ADVOCATES, SEVEN BROTHERS LODGE, P.O. BUROSHIBTALA, P. S. CHINSURAH, DIST. HOOGHLY, WEST BENGAL-712105 2 RESPONDENT ITO, WARD-1(5), KATIHAR 3. 4. 5. CIT(A), BHAGALPUR CIT- BHAGALPUR DR, ITAT, PATNA. / TRUE COPY, BY ORDER, SENIOR PVT. SECY/DDO.