Manoj Kumar, Nawada V. ITO, Ward-2(5), Biharsharif

ITA 168/PAT/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6423 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 16-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA, VIRTUAL COURT, AT KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.168/PAT/2018 ( / ASSESSMENT YEAR:2009-10) MANOJ KUMAR S/O, SAKET BIHARI SHARMA, BHELWA, HISUA, NAWADA-805110 VS. ITO, WARD-2(5), BIHARSHARIF ./ ./PAN/GIR NO.: AJRPK 0484 C (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI RAKESH KUMAR, ADVOCATE RESPONDENT BY :SHRI AJAY KUMAR, ADDL. CIT, SR. D.R / DATE OF HEARING : 15/09/2020 /DATE OF PRONOUNCEMENT : 15/09/2020 / O R D E R PER SHRI S. S. GODARA, JM: THE ASSESSEES APPEAL FOR ASSESSMENT YEAR 2009- 10, ARISES AGAINST THE LEARNED CIT(APPEALS)-1, PATNAS ORDER DATED 22.06. 2018, PASSED IN CASE NO. 71/CIT(A)-1/2016-17 INVOLVING PROCEEDINGS U/S 1 43(3) OF THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILES PERUSED. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE IS AVAILING THE AMICABLE SETTLEMENT BENEFIT AS PER THE VIVAD SE VISWAS SCHEME, 2020 AND HAS FILED AN APPLICATION IN THIS REGARD BEFORE THE COMP ETENT AUTHORITY. HE WANTED AN ADJOURNMENT OR IN THE ALTERNATIVE PLEADED FOR PROTE CTION THAT IF HIS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, TH E APPEAL MAY BE RESTORED. REVENUE IS FAIR ENOUGH IN NOT DISPUTING ASSESSEES FOREGOING PLEA. I.T.A NO.168/PAT/2018 MANOJ KUMAR A.Y.: 2009-10 P PP PA AA AG GG GE EE E | || | 2 22 2 3. THIS ASSESSEES APPEAL IS DISMISSED AS WITHDRA WN IN ABOVE TERMS. ORDER PRONOUNCED IN THE COURT ON 15.09.2020 SD/- (A. L. SAINI) SD/- (S.S.GODARA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER /KOLKATA; / DATE: 15/09/2020 SB, SR.PS COPY OF THE ORDER FORWARDED TO: 1. MANOJ KUMAR 2. ITO, WARD-2(5), BIHARSHARIF 3. C.I.T(A)- 4. C.I.T.- PATNA 5. CIT(DR), PATNA BENCH, PATNA . 6. GUARD FILE. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY ITAT, KOLKATA BENCHES