M/s Maharaja Salt Traders, Nawada V. I.T.O., Ward-2(5), Biharsharif

ITA 17/PAT/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6201 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 06-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR CITSRDR
• Assessee Lawyers: MRS SUMANGLA SEXENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH SMC AT KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER . / ITA NO.17/PAT/2018 ASSESSMENT YEAR:2012-13 M/S MAHARAJA SALT TRADERS, GOLA ROAD, NAWADH-805110 (BIHAR) [ PAN NO.AAGF 6232 J ] / V/S . INCOME TAX OFFICER, WARD-2(5), BIHARSHARIF /APPELLANT .. /RESPONDENT HEARING THROUGH VIDEO CONFERENCING /BY APPELLANT MRS. SUMANGLA SEXENA, ADVOCATE /BY RESPONDENT SHRI AJAY KUMAR, ADDL.CIT-SR-DR /DATE OF HEARING 18-01-2021 /DATE OF PRONOUNCEMENT 18-01-2021 /O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 16.11.2017 OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-I, PATNA [ HEREINAFTER REFERRED TO AS CIT(A)]. 2. ASSESSEE HAS FURNISHED AN APPLICATION FOR ADJOUR NMENT OF THE APPEAL STATING THEREIN AS UNDER:- 1. THE CAPTIONED APPEAL IS FIXED FOR HEARING ON 18 TH OF JANUARY, 2021. 2. IT IS RESPECTFULLY SUBMITTED THAT APPELLANT HAS FILED A DECLARATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 . A COPY OF FORM 1 AND FORM 2 ARE ENCLOSED OF THIS APPLICATION. 3. IT IS THEREFORE PRAYED THAT CAPTIONED APPEAL MAY KINDLY BE ADJOURNED TO BE TAKEN UP AFTER RECEIPT OF FORM 3 FROM THE LEARNED PR.CIT. THE APPE LLANT SHALL IMMEDIATELY COMMUNICATE ON RECEIPT OF FORM 3 SO AS TO WITHDRAW THE CAPTIONED A PPEAL. 4. THE APPELLANT SHALL BE HIGHLY GRATEFUL FOR THE K IND ACCEPTANCE OF THE PRAYER MENTIONED HERE-IN-ABOVE. YOURS SINCERELY, FOR IPSO LEGAL SD/- SHYAM SUNDAR SHYAM SUNDAR COUNSEL FOR THE ASSESSEE ITA NO.17/PAT/18 A.Y. 20 12-13 M/S MAHARAJA SALT TRADERS VS. ITO WD-2(5), BIHARSHARIF PAG E 2 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FO R THE ASSESSEE HAS SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE VIVAD SE V ISHWAS SCHEME 2020 AND THAT FORM 3 IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IS AWAITED TH EREFORE, THE APPEAL OF THE ASSESSEE MAY BE ADJOURNED, IN THE ALTERNATIVE PROTE CTION MAY BE GRANTED THAT IF THE APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUT HORITIES, THE PRESENT APPEAL MAY BE RESTORED. HE HAS SUBMITTED THAT IF SUCH AN ASSURANC E IS RECORDED IN THE ORDER, HE MAY BE ALLOWED TO WITHDRAW THE PRESENT APPEAL BEFORE TH E TRIBUNAL. THE LD. DR HAS NOT OBJECTED TO THE CONDITIONAL WITHDRAWAL OF THE APPEA L. 4. IN VIEW OF THE ABOVE, I DISMISS THE APPEAL AS WI THDRAWN WITH THE CONDITION THAT THE APPEAL SHALL BE RESTORED IN CASE THE AUTHORITIE S DO NOT APPROVE THE APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER VIVIAD SE VISHWAS SCHEME 2020 . IN THE RESULT , APPEAL OF THE ASSESSEE IS HEREBY DISMISSED. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF T HE HEARING ON MONDAY, 18 TH JANUARY, 2021 . SD/- (SANJAY. GARG) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS ' - 18/01/2021 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S MAHARAJA SALT TRADERS, GOLA RD, NAWA DH-805110 BIHAR 2. /RESPONDENT-ITO WARD-2(5), BIHARSHARIF 3. % ' / CONCERNED CIT 4. ' - / CIT (A) 5. ) ,,% , % / DR, ITAT, KOLKATA 6. . / GUARD FILE. BY ORDER/ , /TRUE COPY/ / %,