Karan Modi, Dibrugarh V. Income Tax Officer, Ward-1(4), Dibrugarh

ITA 218/GTY/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3205 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 24-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBHRAJYOTI BHATTACHARYA
• Keywords: Competent authority

Judgement Text

ITA NO. 218&219/GAU/2018 KARAN MODI & MONA MODI A.Y. 2015-16 1 | P A GE IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH: GUWAHATI VIRTUAL HEARING AT KOLKATA [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 218/GAU/2018 ASSESSMENT YEAR: 2015-16 KARAN MODI (PAN: AINPM 7854 R) VS. ITO, WARD-1(4), DIBRUGARH APPELLANT RESPONDENT I.T.A. NO. 219/GAU/2018 ASSESSMENT YEAR: 2015-16 MONA MODI (PAN: AAUPM 2947 E) VS. ITO, WARD-1(4), DIBRUGARH APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 25.02.2021 DATE OF PRONOUNCEMENT 25.02.2021 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI SUBHRAJYOTI BHATTACHARYA, A DDL. CIT ORDER THESE ARE APPEALS PREFERRED BY THE ASSESSEE AGAINS T THE COMMON ORDER OF LD. CIT(A)- DIBRUGARH DATED 12.06.2018 FOR A.Y. 2015-16 . 2. FOR BOTH THESE TWO APPEALS, THE ASSESSEES HAVE FORWARDED LETTER DATED 22.12.2020 INFORMING US THAT THEY HAVE OPTED FOR T HE DIRECT TAX VIVAD SE VISWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME) BY FILING FORM NOS. 1 AND 2 BEFORE THE COMPETENT AUTHORITY; AND THE COMPETENT AUTHORITY HA VE ACCEPTED THE SAME AND ISSUED FORM NO. 3 A COPY OF WHICH IS ENCLOSED HEREWITH. IN THE LIGHT OF THE ABOVE FACTS, I AM INCLINED TO DISMISS THESE APPEALS AS WITHDRAWN. ITA NO. 218&219/GAU/2018 KARAN MODI & MONA MODI A.Y. 2015-16 2 | P A GE 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (A. T. VARKEY) JUDICIAL MEMBER DATED: 25 TH FEBRUARY, 2021. SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- I) KARAN MODI II) MONA MODI BOTH ARE RESIDING AT C/O BB MODI PVT. LTD., JALANN AGAR, DIBRUGARH, ASSAM-786005 2. RESPONDENT- ITO, WARD-1(4), DIBRUGARH 3. THE CIT(A)-DIBRUGARH 4. CIT- GUWAHATI 5. DR, GAUHATI BENCH, GUWAHATI TRUE COPY BY ORDER SR. PRIVATE SECRETARY ITA T, KOLKATA BENCHES, KOLKATA