North Eastern Electric Power Corporation Limited, Shillong V. Assistant Commissioner of Income Tax, Circle-Shillong, Shillong

ITA 161/GTY/2016

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1287 (ITAT-GUWAHATI)
• Duration Of Justice: 5 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 04-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GAUHATI VIRTUAL HEARING AT KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Manish Borad, Accountant Member I.T.A. No.161/GTY/2016 Assessment Year: 2010-11 North Eastern Electric Power Corporation Limited, Shillong .............Appellant Brookland Compound, Lower New Colony, Shillong-793003 [PAN: AAACN9991J] vs. ACIT, Circle- Shillong.....................................................................Respondent Appearances by: Shri Bikash Mani Bharadwaj, Sr. Manager, Finance appeared on behalf of the appellant. Shree N. T Sherpa, JCIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : May 25, 2022 Date of pronouncing the order : May 25, 2022 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 23.09.2016 of the Commissioner of Income Tax (Appeals), Shillong [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The Sr. Manager of the assessee company has appeared and stated that the assessee has availed “Vivad Se Vishwas Scheme 2020” and had filed Form No. 1 and form No. 2 before the Competent Authority. Thereafter, the authority had accepted it and had issued Form No. 3. Further the assessee has remitted the tax as per Form No. 3 and filed Form No. 4 also. The Competent Authority in response to the same had issued Form No. 5 to the assessee. Since, the assessee-appellant has paid the due taxes, there is no point in keeping the impugned appeal pending. It has, therefore, been requested that the appeal of the assessee may be dismissed as withdrawn. The Ld. DR has no objection to the same. Under the circumstances, we allow the assessee to withdraw the appeal. I.T.A. No.161/GTY/2016 Assessment Year: 2010-11 North Eastern Electric Power Corporation Limited, Shillong 2 3. In the result, the appeal of the assessee stands dismissed as withdrawn. Kolkata, the 25 th May, 2022. Sd/- Sd/- [Manish Borad] [Sanjay Garg] Accountant Member Judicial Member Dated:25.05.2022. RS Copy of the order forwarded to: 1. North Eastern Electric Power Corporation Limited, Shillong 2. ACIT, Circle- Shillong 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches