RAVI KUMAR RANJAN, KATIHAR V. ITO, WARD, KATIHAR

ITA 184/PAT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5852 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 28-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: K N PRASAD

Judgement Text

I.T A NO.184/PAT/2019 RAVI KUMAR RANJAN A.Y.: 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA VIRTUAL COURT AT KOLKATA [ BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI S.S. GODARA HONBLE JUDICIAL MEMBER ] ITA NO. 184/PAT/2019 ASSESSMENT YEAR: 2014-15 SHRI RAVI KUMAR RANJAN ............................ ....................................A PPELLANT [PAN: AQFPR 2359 J] ITO, WARD-KATIHAR................... ................................RESPONDENT PATNA. APPEARANCES BY: SHRI K. N. PRASAD, APPEARING ON BEHALF OF THE ASSESS EE. SHRI AJAY KUMAR, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 2 1, 2020 DATE OF PRONOUNCING THE ORDER SEPTEMBER 30, 2020 ORDER PER J. SUDHAKAR REDDY, HONBLE AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)- BHAGALPUR, [HEREINAFTER THE CIT(A)], PASSED U/S. 250(6) OF THE INCOME TAX ACT, 1961 (THE ACT) , DATED 03.05.2019 FOR THE ASSESSMENT YEAR 2014-15. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS AVAILING THE VIVAD SE VISHWAS SCHEME AND HAS FILED AN APPLICATION IN THIS REGARD. HE W ANTED AN ADJOURNMENT OR IN THE ALTERNATIVE PLEADED FOR PROTE CTION THAT, IF ITS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, THE APPE AL MAY BE RESTORED. HE SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, HE W OULD WITHDRAW THIS APPEAL BEFORE THE TRIBUNAL. THE LD. DR HAD NO OBJECTION. 3. AFTER HEARING RIVAL CONTENTIONS, WE DISMISS THIS APPEAL AS WITHDRAWN WITH THE CONDITION THAT THE SAME SHALL BE RESTORED IN CASE T HE AUTHORITIES DO NOT APPROVE THE I.T A NO.184/PAT/2019 RAVI KUMAR RANJAN A.Y.: 2014-15 APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME . 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 30.09.2020. SD/- SD/- (S.S. GODARA) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30/09/2020 SB, SR. PS COPY OF ORDER FORWARDED TO: 1. RAVI KUMAR RANJAN, VIJAY NAGAR, VIJAY POKHAR, INDUS TRIAL AREA, KATIHAR-854105 2. ITO, WARD-KATIHAR 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY ITAT, KOLKATA BENCH