Munna Singh, Dhanbad V. ITO, Ward-5, Range-1, Dhanbad

ITA 15/RAN/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0150 (ITAT-RANCHI)
• Duration Of Justice: 10 month(s) 27 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: 31-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHINMAYA ANURANGABAKAR
• Assessee Lawyers: N O N E

Judgement Text

ITA NO. 15/RAN/2020 ASS ESSMENT YEAR: 2014-2015 SHRI MUNNA SINGH, DHANBAD 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-RANCHI E-COURT, KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER I.T.A. NO. 15/RAN/2020 ASSESSMENT YEAR: 2014-2015 SHRI MUNNA SINGH,.................................. ...............................APPELLANT C/O. VINIT SINGH, SMC SHARE BROCKING OFFICE, PHUSBANGLOW, BHAGA, DHANBAD-828301 [PAN:BCBPS9133E] -VS.- INCOME TAX OFFICER,................................ ...............................RESPONDENT WARD-5, RANGE-1, DHANBAD APPEARANCES BY: N O N E, APPEARED ON BEHALF OF THE 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), JAMSHEDPUR, J HARKHAND DATED 12.12.2019 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING. FROM THE RECORD IT IS FOUND THAT THE L D. ADVOCATE ON BEHALF OF THE ASSESSEE HAS FILED A PETITION DATED 24.12.2020 THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. HE HAS ALSO STATED THAT THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 BUT THE DESIGNATED AUTHORITY HAS NOT ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER ITA NO. 15/RAN/2020 ASS ESSMENT YEAR: 2014-2015 SHRI MUNNA SINGH, DHANBAD 2 SECTION 5(1) OF THE SCHEME SO FAR DETERMINING THE T AX PAYABLE BY THE ASSESSEE UNDER THE SAME SCHEME. 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 MUNNA SINGH, C/O. VINIT SINGH, SMC SHARE BROCKING OFFICE, PHUSBANGLOW, BHAGA, DHANBAD-828301 (2) INCOME TAX OFFICER, WARD-5, RANGE-1, DHANBAD (3) COMMISSIONER OF INCOME TAX (APPEALS), DHANBAD; (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.