ACIT, CENTRAL CIRCLE-3, PATNA V. SMT. RACHNA KISHOREPURIA , PATNA

ITA 160/PAT/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5349 (ITAT-PATNA)
• Duration Of Justice: 3 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 30-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH AT KOLKATA [Virtual Court] Before SRI MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. Nos.: 159 & 160/Pat/2019 Assessment Years: 2014-15 & 2015-16 ACIT, Central Circle-3, Patna...................................Appellant Vs. Smt. Rachna Kishorepuria...................................Respondent [PAN: AAXPA 0001 C] I.T.A. Nos.: 161 & 162/Pat/2019 Assessment Years: 2014-15 & 2015-16 ACIT, Central Circle-3, Patna...................................Appellant Vs. Smt. Sabita Devi Kishorepuria..............................Respondent [PAN: AGBPK 7650 F] Appearances by: Sh. Sanjay Mukherjee, CIT, ITAT, appeared on behalf of the Revenue. Sh. Shubham Khandelia, appeared on behalf of the Assessee. Date of concluding the hearing : July 19 th , 2022 Date of pronouncing the order : July 20 th , 2022 ORDER Per Manish Borad, Accountant Member: The captioned appeals filed by the Revenue pertaining to the Assessment Years (in short “AY”) 2014-15 & 2015-16 are directed against separate orders passed u/s 250(6) of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-3 Patna [in short ld. “CIT(A)”] dated 22.03.2019. I.T.A. Nos.: 159 & 160/Pat/2019 I.T.A. Nos.: 161 & 162/Pat/2019 AYs: 2014-15 & 2015-16 Smt. Rachna Kishorepuria Smt. Sabita Devi Kishorepuria. Page 2 of 3 2. The ld. Counsel for the assessee has submitted that the assessees are availing the “Vivad Se Vishwas Scheme” and have filed applications in this regard. Tax payable as per this scheme in the case of the assessees stood paid and Form No.-5 has been issued for the full and final settlement of tax arrears. Thus, ld. Counsel for the assessee requested for withdrawing the instant appeals. 3. Per contra, ld. D/R did not have any objection to this request of ld. Counsel for the assessee. 4. We have heard rival contentions and perused the records placed before us. We have gone through the facts narrated by the ld. Counsel for the assessee stated herein above and find that the assessees have opted under the Vivad Se Vishwas Scheme, 2020 and paid taxes thereon and have, thus, requested to withdraw the instant appeals. We, therefore, considering the facts of the case and the request made at the behest of the assessee, dismiss these appeals as withdrawn. 5. In the result, the appeals of the assessee are dismissed as withdrawn. Kolkata, the 20 th July, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 20.07.2022 Bidhan (P.S.) I.T.A. Nos.: 159 & 160/Pat/2019 I.T.A. Nos.: 161 & 162/Pat/2019 AYs: 2014-15 & 2015-16 Smt. Rachna Kishorepuria Smt. Sabita Devi Kishorepuria. Page 3 of 3 Copy of the order forwarded to: 1. ACIT, Central Circle-3, Patna. 2. Smt. Rachna Kishorepuria, 112, Triveni Apartment, East Boring Canal Road, Patna-800 001. 3. Smt. Sabita Devi Kishorepuria, 112, Triveni Apartment, East Boring Canal Road, Patna-800 001. 4. CIT(A)-3, Patna. 5. CIT- 6. CIT(DR), Patna Bench, Patna. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata