RNB Carbide & Ferro Alloys Private Limited, Guwahati V. Income Tax Officer, Ward-2(2), Guwahati

ITA 145/GTY/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5748 (ITAT-GUWAHATI)
• Duration Of Justice: 4 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 18-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KISHOR JAIN C A SH SUB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCHES, GUWAHATI [VIRTUAL COURT HEARING @ KOLKATA] [BEFORE SHRI P.M. JAGTAP, HON. VICE-PRESIDENT (KZ) & SHRI ABY T. VARKEY, HON. JUDICIAL MEMBER] I.T.A. NO. 145/GAU/2017 ASSESSMENT YEAR: 2009-10 I.T.A. NO. 146/GAU/2017 ASSESSMENT YEAR: 2010-11 I.T.A. NO. 147/GAU/2017 ASSESSMENT YEAR: 2011-12 RNB CARBIDE & FERRO ALLOYS PRIVATE LTD.APPELLANT C/O. S.P. SHARMA & CO. M.S. ROAD GUWAHATI 781 001 [PAN: AACCR 0993 G] VS. INCOME TAX OFFICER, WARD-2(2), GUWAHATI, ASSAM.RESPONDENT APPEARANCES BY: SH. KISHOR JAIN, C.A., APPEARED ON BEHALF OF THE ASSESSEE. SH. SUBHRAJYOTI BHATTACHARYA, SR.D/R, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 9 TH , 2021 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 9 TH , 2021 ORDER PER BENCH : ALL THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE BUT IDENTICAL ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS)- 1, GUWAHATI, DATED 31/08/2016, FOR THE ASSESSMENT YEARS 2009-10, 2010-11 & 2011-12. 2. IN THESE CASES, THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS MOVED SEPARATE APPLICATIONS DATED 01.09.2021 SEEKING WITHDRAWAL OF THESE APPEALS ON THE GROUND THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTES INVOLVED IN THE SAID APPEALS UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 . THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME DETERMINING THE TAX PAYABLE BY THE ASSESSEE. 2 I.T.A. NO. 145/GAU/2017 ASSESSMENT YEAR: 2009-10 I.T.A. NO. 146/GAU/2017 ASSESSMENT YEAR: 2010-11 I.T.A. NO. 147/GAU/2017 ASSESSMENT YEAR: 2011-12 RNB CARBIDE & FERRO ALLOYS PRIVATE LTD. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020 , THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THESE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. SD/- /- SD/- [ABY T. VARKEY] [P.M. JAGTAP] JUDICIAL MEMBER VICE-PRESIDENT KOLKATA, THE 9 TH DAY OF SEPTEMBER, 2021. S.C./SR. P.S. COPIES OF THE ORDER FORWARDED TO: 1. RNB CARBIDE & FERRO ALLOYS PRIVATE LTD C/O. S.P. SHARMA & CO. M.S. ROAD GUWAHATI 781 001 2. INCOME TAX OFFICER, WARD-2(2), GUWAHATI, ASSAM 1. CIT(A)- 2. CIT- 3. CIT(DR), 4. GUARD FILE. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES,KOLKATA