DHANJAY KUMAR GUPTA , HZB V. ACIT CIR-1(1), HAZARIBAG

ITA 164/RAN/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2382 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 01-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH E COURT AT KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO. 164 / RAN / 201 8 ASSESSMENT YEAR :2015-16 DHANANJAY KUMAR GUPTA M/S JEWAR, BODDOM BAZAR, HAZARIBAG-825301 [ PAN NO.ACPPG 9076 P ] V/S . ACIT, CIRCLE-1(1), AAYKAR BHAWAN, HAZARIBAG-825301 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI PRIYESH ANAND, AR /BY RESPONDENT SHRI INDERJIT SINGH, CIT-DR /DATE OF HEARING 25-11-2020 /DATE OF PRONOUNCEMENT 25-11-2020 / O R D E R PER BENCH:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2015-16 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-HAZARIBAGHS O RDER DATED 27.04.2018 PASSED IN CASE NO.10337/HZB/2017-18 INVOLVING PROCE EDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. LEARNED COUNSEL SUBMITTED AT THE OUTSET THAT THE ASSESSEE IS AVAILING SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME . HE HAS ALSO FILED AN APPLICATION DATED 19.11.2020 TO THIS EFFECT. LEARNE D DEPARTMENTAL REPRESENTATIVE DOES NOT RAISE ANY OBJECTION. ITA NO.164/RAN/2018 A.Y. 2015-16 DHANANJAY KR. GUPTA VS. ACIT, CIR-1(1), HZB PAGE 2 3. AFTER HEARING FOREGOING RIVAL SUBMISSIONS, WE DI SMISS THE INSTANT APPEAL AS WITHDRAWN WITH A RIDER THAT THE SAME SHALL BE RE STORED IN CASE THE ASSESSEE FAILS TO AVAIL ITS SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME FOR TECHNICAL REASONS . 4. THIS ASSESSEE APPEAL IS DISMISSED AS WITHDRAWN I N ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF HEAR ING ON WEDNESDAY 25 TH NOVEMBER, 2020 SD/- SD/- (J.SUDHAKAR REDDY) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP - 25 / 11 /20 20 / / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-DHANANJAY KR. GUPTA M/S JEWAR, BODDOM BA ZAR, HAZARIBAG-825301 2. /RESPONDENT-ACIT, CIRCLE-1(1), AAYKAR BHAWAN, HAZAR IBAG-825301 3. * - / CONCERNED CIT RANCHI 4. -- / CIT (A) RANCHI 5. 1 44*, * , / DR, ITAT, RANCHI 6. 8 / GUARD FILE. BY ORDER/ , /TRUE COPY/ <= 4 * SR. PRIVATE SECRETARY, *,