Sri Sashi Kant Agarwal, Guwahati V. Income Tax Officer, Ward-3(4), Guwahati

ITA 170/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6397 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 22-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA JCIT LD
• Keywords: Competent authority

Judgement Text

1 ITA NO . 170 / GAU/19 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM ] I.T.A. NO. 170 /GAU/201 9 ASSESSMENT YEAR: 20 0 9 - 10 SRI SASHI KANT AGARWAL M/S. SHYAM TRADERS & SUPPLIERS, BONDA, NARENGI, GUWAHATI - 781026 ASSAM PAN: AEXPA 7764A VS. THE I.T.O., WARD - 3(4), GUWAHATI AAYKAR BHAWAN, G.S ROAD, GUWAHATI - 781005 (ASSAM) APP ELLANT RESPONDENT DATE OF HEARING 18 .0 9 .2020 DATE OF PRONOUNCEMENT 1 8 .0 9 .2020 FOR THE APPELLANT NONE (WITHDRAWAL APPLICATION FILED) FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT , LD.DR ORDER PER SHRI A.T.VARKEY, JM TH IS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) , 2, GUWAHATI DATED 31 - 01 - 2019 FOR THE ASSESSMENT YEAR S 20 09 - 10 . 2. AT THE OUTSET, WE NOTE THAT THE ASSESSEE VIDE A LETTER DATED 18 - 08 - 2020 INFORMED US THAT HE (THE ASSESSEE) HAD OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, TH E SCHEME) AND HAD FILED FORM - 1 & FORM - 2 BEFORE THE COMPETENT AUTHORITY , WHO WAS PLEASED TO ISSUE FORM - 3 ON 14 - 08 - 2020. THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL OF ASSESSEE. 2 ITA NO . 170 / GAU/19 3 . IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMIS SED AS WITHDRAWN . ORDER IS PRONOUNCED IN THE OPEN COURT ON 18 TH SEPTEMBER, 2020 - SD/ - SD/ - ( DR. A. L. SAINI ) ( ABY. T. VARKEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 8 TH SEPTEMBER , 2020 ** PP (SR.P.S.) COPY OF THE ORDER FO RWARDED TO: 1. RESPECTIVE APPELLANT /ASSESSEE 2 RESPONDENT /DEPARTMENT 3. 4. 5. CIT(A), CIT - , DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. S ECY.