Shri Rupak Singh, Koderma V. ITO,Ward-1(5), Koderma

ITA 189/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2795 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 22-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHINMYA ANURANGABADKA
• Assessee Lawyers: M K CHOUDHARY LD
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : RANCHI BENCH : E - COURT HEARING AT KOLKATA [BEFORE HONBLE SHRI J. SUDHAKAR REDDY, AM AND HONBLE SHRI S.S. GODARA, JM ] ITA NO . 189 /RAN/201 9 A.Y 20 10 - 11 RUPAK SINGH PAN: A SUPS3846A VS. I.T.O., WARD 1(5), KOLKATA APPELLANT RESPONDENT FOR THE APPELLANT /ASSESSEE SHRI M.K. CHOUDH A RY, ADVOCATE, LD.AR FOR THE RESPONDENT /DEPARTMENT SHRI CHINMYA ANURANGABADKAR, LD. J CIT / SR. DR DATE OF HEARING (VIRTUAL) 24 - 11 - 2020 DATE OF PRONOUNCEMENT 24 - 11 - 2020 ORDER SHRI S.S. GODARA, JM : 1. TH IS ASSESSEE S APPEAL FOR ASSESSMENT YEAR 201 0 - 11 ARISE S AGAINST THE CIT(A) - , HAZARIBAGHS ORDER DT. 19 - 01 - 2019 CONFIRMING THE ASSESSMENT ORDER DATED 14 - 12 - 2017 PASSED BY THE AOS ACTION INVOLVING PROCEEDINGS U/S . 1 43(3) OF THE INCOME - TAX ACT, 1961 ( IN SHORT ACT ) . HEARD BOTH THE PARTIES. CASE FILE PERUSED. 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 WANTED AN ADJOURNMENT OR IN THE ALTERNATIVE PLEADED FOR PROTECTION THAT, IF ITS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, THE APPEAL MAY B E RESTORED. HE SUBMITTED THAT IF 2 IT A NO. 189/ RAN/19 AY 201 0 - 11 RUPAK SINGH 2 SUCH AN ASSURANCE IS RECORDED IN THE ORDER, HE WOULD 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 AFTER HEARING RIVAL CONTENTIONS, WE DISMISS THIS APPEAL AS WITHDRAWN WITH THE CONDITION THAT THE SAME SHALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME. 4. IN THE RE SULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN IN ABOVE TERMS . ORDER PRONOUNCED IN THE COURT ON 24 - 11 - 2020 SD/ - SD/ - [ J.SUDHAKAR REDDY ] [ S.S.GODARA ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24 - 11 2020 **PRADIP, SR. PS C OPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ ASSESSEE: SHRI RUPAK SINGH C/O M/S. KRISHNA STONE CHIPS P.O MASNODIH, THANA - DOMCHANCH, DIST - KOERMA - 825407 . 2. RESPONDENT/ DEPARTMENT: THE INCOME TAX OFFICER, WARD 1(5), P.G COMPLEX, 1 ST FL., BYPASS ROAD, JHUMRI TALAIYA, KODERMA - 825409. 3..C.I.T (A) . - 4. C.I.T. - JHARKHAND . 5. CIT(DR), RANCHI BENCH, RANCHI . TRUE COPY BY ORDER ASSISTANT REGISTRAR / SENIOR P.S