DR. ASHUTOSH SHARAN, MOTIHARI V. ACIT, CENTRAL CIRCLE, MUZAFFARPUR

ITA 15/PAT/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1347 (ITAT-PATNA)
• Duration Of Justice: 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 17-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N O N E
• Assessee Lawyers: SANJEEV ANWAR
• Keywords: Competent authority

Judgement Text

1 ITA NOS. 12 TO 17/PAT/2020 ASHUTOSH SHARAN, AYS 2010-11 TO 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , . . , ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ) &SHRI A. T. VARKEY, JM] I.T.A. NOS. 12 TO 17/PAT/2020 ASSESSMENT YEARS:2010-11 TO 2015-16 ASHUTOSH SHARAN (PAN: AKGPS0198H) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, MUZAFFARPUR APPELLANT RESPONDENT DATE OF HEARING 11.12.2020 DATE OF PRONOUNCEMENT 11.12.2020 FOR THE APPELLANT SHRI SANJEEV ANWAR, AR FOR THE RESPONDENT N O N E ORDER PER BENCH: ALL THESE APPEALS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), MUZZAFARPUR FOR ASSESSMENT YEARS 2010-11 TO 2015-16. 2. NONE APPEARED ON BEHALF OF THE REVENUE. AT THE OUTSET, LD. AR SHRI SANJEEV ANWAR HAS DRAWN OUR ATTENTION THAT THE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF ALL THESE APPEALS AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AYS 2010-11 TO 2015-16, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEALS PENDING. IN THE LIGHT OF THE AFORESAID DISCUSSION AND THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT, THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW ALL THE IMPUGNED APPEALS. 2 ITA NOS. 12 TO 17/PAT/2020 ASHUTOSH SHARAN, AYS 2010-11 TO 2015-16 3. IN THE RESULT, ALL THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 11TH DECEMBER, 2020 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI ASHUTOSH SHARAN, BELBANWA, MOTIHARI, EAST CHAMPARAN, BIHAR-845401 2 RESPONDENT ACIT, CENTRAL CIRCLE, MUZAFFARPUR 3. 4. 5. CIT(A), MUZZAFARPUR CIT- MUZZAFARPUR DR, ITAT, PATNA. / TRUE COPY, BY ORDER, SENIOR PVT. SECY/DDO.