M/s Satyasai Awas Pvt Ltd, Patna V. ITO, Ward-2(2), Patna

ITA 175/PAT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5766 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 23-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

I.T.A. NO. 175/PAT/2018 A.Y. 2014-2015 M/S. SATYASAI AWAS (P) LTD. 1 IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH : PATNA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 175/PAT/2018 ASSESSMENT YEAR: 2014-2015 M/S. SATYASAI AWAS (P) LIMITED,.................... .........................APPELLANT GAYATRI COMPLEX, GROUND FLOOR, FRIENDS COLONY, JAYPRAKASH NAGAR, RAJEEV NAAR, PATNA-800025 [PAN: AAKCS8657A] -VS.- INCOME TAX OFFICER,................................ ..................................RESPONDENT WARD-2(2), PATNA APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI AJAY KUMAR, SR. D.R., FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : APRIL 23, 2021 DATE OF PRONOUNCING THE ORDER : APRIL 23, 2021 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ):- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDERS LD. COMMISSIONER OF INCOME TAX (APPEALS)-1, PATNA DATED 28.05.2018. 2. IN THIS CASE, THE AUTHORIZED REPRESENTATIVE OF T HE ASSESSEE HAS MOVED AN APPLICATION DATED 12.03.2021 SEEKING WITHD RAWAL OF THIS APPEAL ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DIS PUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS A CT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO . 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER I.T.A. NO. 175/PAT/2018 A.Y. 2014-2015 M/S. SATYASAI AWAS (P) LTD. 2 SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMP LIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE AUTHORIZED REPRESENTATIVE OF THE ASSE SSEE IS GRANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRA WN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON APRIL 23, 202 1. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 23 RD DAY OF APRIL, 2021 COPIES TO : (1) M/S. SATYASAI AWAS (P) LIMITED, GAYATRI COMPLEX, GROUND FLOOR, FRIENDS COLONY, JAYPRAKASH NAGAR, RAJEEV NAAR, PATNA-800025 (2) INCOME TAX OFFICER, WARD-2(2), PATNA (3) COMMISSIONER OF INCOME TAX (APPEALS)-1, PATNA , (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.