M/s Ajeet Trader Link(P) Ltd, Purnea V. I.T.O. Ward -3(1), , Purnia

ITA 21/PAT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5767 (ITAT-PATNA)
• Duration Of Justice: 3 year(s) 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 12-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: INDERJI T SINGH
• Assessee Lawyers: N O N E
• Section: 263

Judgement Text

I.T.A. NO. 21/PAT/2018 A.Y. 2012-2013 M/S. AJJEET TRADER LINK (P) LIMITED 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. 21/PAT/2018 ASSESSMENT YEAR: 2012-2013 M/S. AJEET TRADER LINK (P) LIMITED,................ ........................APPELLANT SONALI CHOWK, GULABBAGH, PURNIA-854326 [PAN: AAICA3953B] -VS.- INCOME TAX OFFICER,................................ .................................RESPONDENT WARD-3(1), PURNIA APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI INDERJIT SINGH, CIT, 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. PRINCIPAL COMMISSIONER OF INCOME TAX, BHAGALPUR DAT ED 23.03.2017 PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 196 1. 2. IN THIS CASE, SHRI A.K. RASTOGI, LD. ADVOCATE OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 26/03/2021 SEEKING WITHD RAWAL OF THIS APPEAL ON THE GROUND THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VI VAD SE VISHWAS ACT, 2020 AND HAS DULY FILED THE DECLARATIONS IN FORM NO . 1 AND FORM NO. 2 BUT THE DESIGNATED AUTHORITY HAS NOT ISSUED THE CERTIFI CATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME SO FAR DETERMINING T HE TAX PAYABLE BY IT UNDER THE SAME SCHEME. I.T.A. NO. 21/PAT/2018 A.Y. 2012-2013 M/S. AJJEET TRADER LINK (P) LIMITED 2 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, W E PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL AND DISMISS THE AP PEAL WITH THE LIBERTY TO THE ASSESSEE THAT IN CASE, THERE IS ANY PROBLEM IN ISSUANCE OF THE CERTIFICATE IN FORM NO. 3 BY THE DESIGNATED AUTHORI TY OR ANY OTHER SUCH SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT F OR THE VIVAD SE VISHWAS SCHEME, 2020, THE ASSESSEE WILL HAVE THE LIBERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THIS APPEAL. 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. AJEET TRADER LINK (P) LIMITED, SONALI CHOWK, GULABBAGH, PURNIA-854326 (2) INCOME TAX OFFICER, WARD-3(1), PURNIA (3) PR. COMMISSIONER OF INCOME TAX, BHAGALPUR, (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.