Dhiroomal & Sons (P.) Ltd., Guwahati V. Income Tax Officer, Ward 1(1), Guwahati

ITA 138/GTY/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5770 (ITAT-GUWAHATI)
• Duration Of Justice: 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 24-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Section: 201

Judgement Text

I.T.A. NOS. 138 & 139/GAU/2020 A.YS. 2011-2012 & 2013-2014 DHIROOMAL & SONS PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, GUWAHATI BENCH : GUWAHATI [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NOS. 138 & 139/GAU/2020 ASSESSMENT YEARS: 2011-2012 & 2013-2014 DHIROOMAL & SONS PVT. LIMITED,..................... .................................APPELLANT C/O. S.N. GHOSH & ASSOCIATES, ADVOCATES, SEVEN BROTHERS LODGE, P.O. BUROSHIBTALA, P.S. CHINSURAH, DIST. HOOGHLY-712105 [PAN: AABCD0520G] -VS.- INCOME TAX OFFICER,................................ .........................................RESPONDENT WARD-1(1), GUWAHATI, AAYAKAR BHAWAN G.S. ROAD, CHRISTIAN BASTI, GUWAHATI-781005, ASSAM APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI SUBHRAJYOTI BHATTACHARYYA, ADDITIONAL CIT, 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):- THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE ORDERS LD. COMMISSIONER OF INCOME TAX (APPEALS)-1, GUWAHAT I, BOTH DATED 31.01.2020 FOR THE ASSESSMENT YEARS 2011-12 AND 201 3-14 RESPECTIVELY. 2. IN THESE CASES, THE DIRECTOR OF THE ASSESSEE-COM PANY HAS MOVED AN APPLICATION DATED 24.03.2021 SEEKING WITHDRAWAL OF THESE APPEALS ON THE GROUND THAT THEY HAVE DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEALS UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND F ORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATES IN FORM NO. 3 AS PER I.T.A. NOS. 138 & 139/GAU/2020 A.YS. 2011-2012 & 2013-2014 DHIROOMAL & SONS PVT. LIMITED 2 SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASES INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEM E, 2020, THE PERMISSIONS AS SOUGHT BY THE DIRECTOR OF THE ASSESS EE-COMPANY FOR BOTH THE CASES ARE GRANTED AND THESE APPEALS OF THE ASSE SSEE ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE 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) DHIROOMAL & SONS PVT. LIMITED, C/O. S.N. GHOSH & ASSOCIATES, ADVOCATES, SEVEN BROTHERS LODGE, P.O. BUROSHIBTALA, P.S. CHINSURAH, DIST. HOOGHLY-712105 (2) INCOME TAX OFFICER, WARD-1(1), GUWAHATI, AAYAKAR BHAWAN G.S. ROAD, CHRISTIAN BASTI, GUWAHATI-781005, ASSAM (3) COMMISSIONER OF INCOME TAX (APPEALS)-1, GUWAH ATI, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SR. P.S. DDO, ITAT, GUWAHATI, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.