Alok Kabra as Legal Heir of Late Ram Prasad Kabra, Guwahati V. Assistant Commissioner of Income Tax, Circle-1, Guwahati

ITA 137/GTY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6425 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 03-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH AT KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER) I.T.A. NO. 137/GAU/2019 ASSESSMENT YEAR: 2011-12 ALOK KABRA AS LEGAL HEIR OF LATE RAM PRASAD KABRA....................................................................APPELLANT [PAN: ALEPK 8225 G] VS. ACIT, CIRCLE-1, GUWAHATI...............................................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. SUBHRAJYOTI BHATTACHARYA, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 26 TH , 2021 DATE OF PRONOUNCING THE ORDER : APRIL 16 TH , 2021 ORDER PER BENCH : THE ASSESSEE SEEKS PERMISSION OF THIS BENCH TO WITHDRAW HIS APPEALS IN ITA NO. 137/GAU/2019 AS HE HAS AVAILED THE SCHEME UNDER VIVAD SE VISHWAS ACT, 2020 VIDE HIS APPLICATION DATED 22.02.2021. THE ASSESSEE STATES THAT HE HAS BEEN GRANTED CERTIFICATE BY THE DESIGNATED AUTHORITY IN FORM NO.-3 UNDER THE PROVISIONS OF VIVAD SE VISHWAS ACT, 2020 . 2. WE ACCEPT THIS APPLICATION OF THE ASSESSEE AND DISMISS THIS APPEAL AS WITHDRAWN. KOLKATA, THE 16 TH APRIL, 2021. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16.04.2021 BIDHAN (P.S.) 2 I.T.A. NO. 137/GAU/2019 ASSESSMENT YEAR: 2011-12 ALOK KABRA AS LEGAL HEIR OF LATE RAM PRASAD KABRA. COPY OF THE ORDER FORWARDED TO: 1. ALOK KABRA AS LEGAL HEIR OF LATE RAM PRASAD KABRA, C/O WIDE RANGE CORPORATION, S.S. ROAD, LAKHTOKIA, GUWAHATI, KAMRUP, ASSAM-781 001. 2. ACIT, CIRCLE-1, GUWAHATI. 3. CIT(A) 4. CIT- 5. CIT(DR), GAUHATI BENCHES, GAUHATI. TRUE COPY BY ORDER PRIVATE SECRETARY ITAT, KOLKATA BENCHES