ACIT, CENTRAL CIRCLE-3, PATNA V. NITIN KISHOREPURIA, PATNA

ITA 166/PAT/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5343 (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
• Section: 6; 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA [THROUGH VIRTUAL COURT] BEFORE SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER ITA No.165 & 166/Pat/2019 Assessment Year: 2014-15 & 2015-16 ACIT, Central Circle-3, Patna Vs. Shri Nitin Kishorepuria 112, Triveni Apartment, East Boring Canal Road, Patna – 800 001. PAN: AETPK 4087 N (Appellant) (Respondent) Present for: Assessee by : Shri Shubham Khandelia, AR Revenue by : Shri Sanjay Mukherjee, CIT Date of Hearing : 19.07.2022 Date of Pronouncement : 20.07.2022 O R D E R PER SONJOY SARMA, JM: These appeals filed by the revenue are directed against the order of ld. Commissioner of Income Tax (Appeals)-3, Patna both dated 22.03.2019. 2. In this case, Shri Nitin Kishorepuria, Authorised Representative of the assessee has moved an application informing us that the appeals have been settled under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the copy of the certificate in Form 5 for full and final settlement of tax arrear under section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020. ITA No.165 & 166/PAT/2019 Shri Nitin Kishorepuria A.Y. 2014-15 & 2015-16 2 3. Per contra, the ld. DR did not have any objection in this regard. 4. Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the assessee is granted and these appeals of the revenue are dismissed as withdrawn. 5. In the result, both the appeals of the revenue are dismissed as withdrawn. Order pronounced in the open court on 20.07.2022. Sd/- Sd/- (MANISH BORAD) (SONJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Kolkata, Dated: 20.07.2022. Biswajit, Sr. P.S. Copy to: 1. The Appellant: ACIT, Central Circle-3, Patna 2. The Respondent: Shri Nitin Kishorepuria 3. The CIT, Concerned, Patna 4. The CIT (A) Concerned, Patna 5. The DR Concerned Bench //True Copy// [ By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata