Sambhu Saha, Agartala V. Income Tax Officer, Ward-3, Agartala

ITA 231/GTY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2801 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 27-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NONGOTHULG JUNGIO
• Section: 20

Judgement Text

1 ITA NO. 231/GAU/2019 SAMBHU SAHA ASSESSMENT YEAR: 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENC H: GUWAHATI HEARING AT KOLKATA [BEFORE SHRI P. M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI A. T. VARKEY, JM] I.T.A. NO. 231/GAU/2019 ASSESSMENT YEAR: 2016-17 SAMBHU SAHA (PAN: EAPPS 5871 C) VS. ITO, WARD-3, AGARTALA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 20.10.2021 DATE OF PRONOUNCEMENT 20.10.2021 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI NONGOTHULG JUNGIO, D.R ORDER PER SHRI A.T. VARKEY, JM: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINS T THE ORDER OF LD. CIT(A)-SHILLONG DATED 28.03.2019 FOR ASSESSMENT YEAR 2016-17. 2. NONE APPEARED FOR THE APPELLANT. HOWEVER IT HA S BEEN BROUGHT TO OUR NOTICE A LETTER FROM THE ASSESSEE DATED 16.10.2021 WHEREIN IT HAS B EEN STATED THAT THE ASSESSEE HAD OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HERE INAFTER, THE SCHEME) AND IN THE PROCESS HAD FILED FORM-4 BEFORE THE COMPETENT AUTH ORITY AND PURSUANT TO WHICH THE ASSESSEE HAD RECEIVED FINALLY FORM NO. 5 FROM THE C OMPETENT AUTHORITY AND THEREFORE THE ASSESSEE REQUEST FOR WITHDRAWAL OF APPEAL. THEREFOR E, TAKING INTO CONSIDERATION THE FACT THAT ASSESSEE IS IN RECEIPT OF FORM NO. 5 AS PER THE SCH EME, WE TREAT THE APPEAL OF ASSESSEE AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20 TH OCTOBER, 2021. SD/- SD/- (P. M. JAGTAP) (A. T. VARKEY) VICE-PRESIDENT JUDICIAL MEMBER DATED: 20.10.2021 SB, SR. PS 2 ITA NO. 231/GAU/2019 SAMBHU SAHA ASSESSMENT YEAR: 2016-17 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT-SAMBHU SAHA, ROUTHKHOLA, BISHALGARH, TRIP URA-799102. 2. RESPONDENT ITO, WARD-3, AGARTALA 3. THE CIT(A)- SHILLONG 4. CIT- , GUWAHATI 5. DR, GAUHATI BENCH, GAUHATI TRUE COPY BY ORDER SR. PRIVATE SECRETARY/DDO ITAT, KOLKATA BENCHES, KOLKATA