Deputy Commissioner of Income Tax, Circle-4, Guwahati V. Shri Pradip Kumar Agarwalla Goyal, Guwahati

ITA 230/GTY/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3214 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 13-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH AT KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER) I.T.A. NO. 230/GAU/2018 ASSESSMENT YEAR: 2014-15 DCIT, CIRCLE-4, GUWAHATI...................................................................................................APPELLANT VS. SHRI PRADIP KUMAR AGARWALLA GOYAL.......................................................................RESPONDENT [PAN: AHKPA 4340 E] APPEARANCES BY: SH. ARUP CHATTERJEE, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE. NONE APPEARED ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : FEBRUARY 25 TH , 2021 DATE OF PRONOUNCING THE ORDER : MARCH 10 TH , 2021 ORDER PER BENCH : THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), GUWAHATI-2, [HEREINAFTER THE CIT(A)], PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), FOR THE ASSESSMENT YEAR 2014-15. 2. THE ASSESSEE VIDE HIS LETTER DATED 21.01.2021 SUBMITTED THAT HE HAS AVAILED THE SCHEME UNDER VIVAD SE VISHWAS ACT, 2020 . THE ASSESSEE STATES THAT HE HAS BEEN GRANTED CERTIFICATE BY THE DESIGNATED AUTHORITY IN FORM NO.-3 UNDER THE PROVISIONS OF VIVAD SE VISHWAS ACT, 2020 .HE FURTHER SUBMITS THAT U/S 4(2) OF THE VIVAD SE VISHWAS ACT, 2020 , THE REVENUE APPEAL SHOULD BE DEEMED TO HAVE BEEN WITHDRAWN. THUS HE REQUESTS THAT THE REVENUE APPEAL BE DISMISSED AS WITHDRAWN. 3. THE LD. D/R HAS NO OBJECTION TO THE REVENUE APPEAL BEING DISMISSED AS WITHDRAWN. 4. IN VIEW OF THE SUBMISSIONS OF BOTH THE PARTIES, THE REVENUE APPEAL IS DISMISSED AS DEEMED TO HAVE BEEN WITHDRAWN. 2 I.T.A. NO. 230/GAU/2018 ASSESSMENT YEAR: 2014-15 SHRI PRADIP KUMAR AGARWALLA GOYAL. KOLKATA, THE 10 TH MARCH, 2021. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 10.03.2021 BIDHAN (P.S.) COPY OF THE ORDER FORWARDED TO: 1. DCIT, CIRCLE-4, GUWAHATI. 2. SHRI PRADIP KUMAR AGARWALLA GOYAL, HOUSE NO. 23, A.C. DUTTA LANE, F.A. ROAD, GUWAHATI-781 001. 3. CIT(A) 4. CIT- 5. CIT(DR), GAUHATI BENCHES, GAUHATI. TRUE COPY BY ORDER PRIVATE SECRETARY ITAT, KOLKATA BENCHES