Ashish Kumar Mandal, Ranchi V. ITO,Ward-2(3), Ranchi

ITA 144/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0155 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 29-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHINMAYA ANURANGABAKAR
• Assessee Lawyers: A K MONDAL

Judgement Text

ITA NO. 144/RAN/2019 ASS ESSMENT YEAR: 2014-2015 ASHISH KUMAR MONDAL 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-RANCHI E-COURT, KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER I.T.A. NO. 144/RAN/2019 ASSESSMENT YEAR: 2014-2015 SHRI ASHISH KUMAR MONDAL,.......................... ........................ APPELLANT 4A, RAVI RASHMI RATHI, KANKE ROAD, CHANDNI CHOWK, RANCHI-834008, JHARKHAND [PAN:AEQPM2708D] -VS.- INCOME TAX OFFICER,................................ ............................. RESPONDENT WARD-2(3), RANCHI, CENTRAL REVENUE BUILDING, 5, MAIN ROAD, RANCHI-834001, JHARKHAND APPEARANCES BY: SHRI A.K. MONDAL, ADVOCATE, APPEARED ON BEHALF OF T HE ASSESSEE SHRI CHINMAYA ANURANGABAKAR, JCIT, SR. D.R. , APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : DECEMBER 28, 2020 DATE OF PRONOUNCING THE ORDER : DECEMBER 28, 2020 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), RANCHI, JHARK HAND DATED 12.12.2018 . 2. IN THIS CASE, THE LD. COUNSEL FOR THE ASSESSEE S UBMITTED THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. T HE LD. COUNSEL STATED THAT THE ASSESSEE HAS DULY FILED THE DECLARATIONS I N FORM NO. 1 AND FORM NO. 2 BUT THE DESIGNATED AUTHORITY HAS NOT ISSUED T HE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME SO FAR DETE RMINING THE TAX PAYABLE BY THE ASSESSEE UNDER THE SAME SCHEME. ITA NO. 144/RAN/2019 ASS ESSMENT YEAR: 2014-2015 ASHISH KUMAR MONDAL 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, I 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 DECEMBER 28, 2020. SD/- (J. SUDHAKAR REDDY) ACCOUNTANT M EMBER KOLKATA, THE 28 TH DAY OF DECEMBER, 2020 COPIES TO : (1) SHRI ASHISH KUMAR MONDAL, 4A, RAVI RASHMI RATHI, KANKE ROAD, CHANDNI CHOWK, RANCHI-834008, JHARKHAND (2) INCOME TAX OFFICER, WARD-2(3), RANCHI, CENTRAL REVENUE BUILDING, 5, MAIN ROAD, RANCHI-834001, JHARKHAND (3) COMMISSIONER OF INCOME TAX (APPEALS), RANCHI, J HARKHAND; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.