Goenka Readymades Private Limited, Guwahati V. Income tax Officer, Ward-4(1), Guwahati

ITA 143/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9317 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 05-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PRESENT

Judgement Text

ITA NO. 143/GAU/2019 ASS ESSMENT YEAR: 2009-2010 GOENKA READYMADES PVT . LIMITED, GUWAHATI 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI E-COURT, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO. 143/GAU/2019 ASSESSMENT YEAR: 2009-2010 GOENKA READYMADES PVT. LIMITED,............. ..................APPELLANT JUPITARA PALACE, OPP. DONA PLANET, ABC, G.S. ROAD, GUWAHATI, ASSAM-781005 [PAN: AACCG9353K] -VS.- INCOME TAX OFFICER,................................ ..........................................RESPONDEN T WARD-4(1), GUWAHATI, AAYAKAR BHAWAN, CHRISTIAN BASTI, G.S. ROAD, GUWAHATI-781005 APPEARANCES BY: PRESENT FOR THE ASSESSEE : WITHDRAWAL APPLICAT ION PRESENT FOR THE REVENUE : N O N E DATE OF CONCLUDING THE HEARING : AUGUST 14, 2020 DATE OF PRONOUNCING THE ORDER : AUGUST 14, 2020 O R D E R PER BENCH :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), GUWAHATI-2, G UWAHATI DATED 20.12.2018. 2. IN THIS CASE, THE ASSESSEE HAS FILED A LETTER DA TED 06.06.2020 STATING THAT IT HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. AS STAT ED IN THE SAID LETTER, THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FOR M NO. 1 AND FORM NO. 2 BUT THE DESIGNATED AUTHORITY HAS NOT ISSUED THE CER TIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME SO FAR DETERMININ G THE TAX PAYABLE BY THE ASSESSEE UNDER THE SAME SCHEME. ITA NO. 143/GAU/2019 ASS ESSMENT YEAR: 2009-2010 GOENKA READYMADES PVT . LIMITED, GUWAHATI 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, IT 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 AUGUST 14, 20 20. SD/- SD/- (MADHUMITA ROY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT) KOLKATA, THE 14 TH DAY OF AUGUST, 2020 COPIES TO : (1) GOENKA READYMADES PVT. LIMITED, JUPITARA PALACE, OPP. DONA PLANET, ABC, G.S. ROAD, GUWAHATI, ASSAM-781005 (2) INCOME TAX OFFICER, WARD-4(1), GUWAHATI, AAYAKAR BHAWAN, CHRISTIAN BASTI, G.S. ROAD, GUWAHATI-781005 (3) COMMISSIONER OF INCOME TAX (APPEALS), GUWAHATI- 2. GUWAHATI; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SR. PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA & DDO, ITAT, GUWAHATI LAHA/SR. P.S.