ANKIT PODDAR, DARBHANGA V. DCIT, CIRCLE-6, PATNA

ITA 207/PAT/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2860 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 26-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH VIRTUAL HEARING AT KOLKATA [BEFORE SHRI P.M. JAGTAP, HONBLE VICE PRESIDENT (KZ) & MS. MADHUMITA ROY, HONBLE JUDICIAL MEMBER] [THROUGH VIRTUAL COURT] I.T.A. NO. 207/PAT/2019 ASSESSMENT YEAR: 2015-16 ANKIT PODDAR................................................................................................................................APPELLANT S/O. LATE ASHOK KUMAR PODDAR, PODDAR PREMISES, MASRAFA BAZAR, DHARBHANGA 846 001. [PAN: AWWPP 5715 D] VS DCIT, CIRCLE 6, PATNA..........................................................RESPONDENT APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE SHRI RUPESH AGARWAL, ACIT APPEARING ON BEHALF OF THE REVENUE: DATE OF CONCLUDING THE HEARING : OCTOBER 13, 2021 DATE OF PRONOUNCING THE ORDER : OCTOBER 13, 2021 ORDER PER MADHUMITA ROY, JM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), PATNA-2, DATED 15.02.2019. 2. IN THIS CASE, SHRI KUMAR ABHIGYAN, AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 05.10.2021 SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 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 2 I.T.A. NO. 207/PAT/2019 ASSESSMENT YEAR: 2015-16 ANKIT PODDAR SECTION 5(1) OF THE SCHEME DETERMINING THE TAX PAYABLE BY THE ASSESSEE. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECI ALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH OCTOBER, 2021. SD/- SD/- (P.M. JAGTAP) (MADHUMITA ROY) VICE-PRESIDENT JUDICIAL MEMBER DATED: 13/10/2021 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. ANKIT PODDAR, S/O. LATE ASHOK KUMAR PODDAR, PODDAR PREMISES, MASRAFA BAZAR, DARBHANGA 846 001. 2. DCIT, CIRCLE 6, PATNA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY ITAT KOLKATA BENCHES, KOLKATA