ITO, WARD-2(1), PATNA V. SMT KAILASHPATI DEVI SULTANIA, PATNA

ITA 231/PAT/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2275 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 27-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RUPESH AGARWAL
• Keywords: Competent authority

Judgement Text

1 ITA NO. 231/PAT/2019 SMT. KAILASHPATI DEVI SULTANIA ASSESSMENT YEAR: 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH: PATNA HEARING AT KOLKATA [BEFORE SHRI P. M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI A. T. VARKEY, JM] I.T.A. NO. 231/PAT/2019 ASSESSMENT YEAR: 2015-16 ITO, WARD-2(1), PATNA VS. SMT. KAILASHPATI DEVI SUL TANIA (PAN: ACEPS 3098 L) APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 01.10.2021 DATE OF PRONOUNCEMENT 01.10.2021 FOR THE APPELLANT SHRI RUPESH AGARWAL, ADDL. CIT FOR THE RESPONDENT SHRI ALOK KUMAR, ADVOCATE ORDER PER SHRI A. T. VARKEY, JM: THIS IS AN APPEAL PREFERRED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A)-1, PATNA DATED 03.07.2019 FOR ASSESSMENT YEAR 2015-16. 2. THE ASSESSEE VIDE ITS LETTER DATED 24.03.2021 SUBMITTED THAT IT HAS OPTED FOR THE SCHEME UNDER VIVAD SE VISHWAS ACT, 2020 (HEREINAF TER THE SCHEME). THE ASSESSEE HAS RECEIVED FORM NUMBER 3 FROM COMPETENT AUTHORITY PUR SUANT TO ASSESSEE FILING OF FORM NOS. 1 AND 2. AND THAT PURSUANT TO FORM 3, THE ASSESSEE HAS REMITTED THE PAYMENT DETAILS OF WHICH IS GIVEN AS UNDER: BSR CODE OF BANK DATE OF DEPOSIT (DD- MMM-YYYY) SERIAL NUMBER OF CHALLAN AMOUNT (RS.) 001349 28-AUG-2021 01610 8690535 3. IN THE LIGHT OF THE ABOVE FACTS, THE ASSESSEE SU BMITS THAT SINCE THE ASSESSEE HAS REMITTED THE TAX AS PER THE SCHEME, THE REVENUE APP EAL SHOULD BE DEEMED TO HAVE BEEN WITHDRAWN. IN THE LIGHT OF THE AFORESAID FACTS, THE LD. A.R OF THE ASSESSEE SHRI ALOK KUMAR REQUESTS THAT THE REVENUE APPEAL BE DISMISSED AS WI THDRAWN. 4. THE LD. D.R HAS NO OBJECTION TO THE REVENUE APPE AL BEING DISMISSED AS WITHDRAWN. 2 ITA NO. 231/PAT/2019 SMT. KAILASHPATI DEVI SULTANIA ASSESSMENT YEAR: 2015-16 5. IN VIEW OF THE SUBMISSIONS OF BOTH THE PARTIES, THE REVENUE APPEAL IS DISMISSED AS DEEMED TO HAVE BEEN WITHDRAWN IN THE LIGHT OF FORM 4 AND TAKING INTO CONSIDERATION THE FAT THAT ASSESSEE HAS REMITTED TAX AS PER FORM 3 ISSUED BY COMPETENT AUTHORITY AS PER THE SCHEME. THEREFORE, THE REVENUES APPEAL IS DEEMED T O HAVE BEEN DISMISSED. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS DIS MISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 1 ST OCTOBER, 2021. SD/- SD/- (P. M. JAGTAP) (A. T. VARKEY) VICE-PRESIDENT JUDICIAL MEMBER DATED: 01.10.2021 RS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT-ITO, WARD-2(1), PATNA 2. RESPONDENT SMT. KAILASHPATI DEVI SULTANIA, 503, V ENKATESH APARTMENT, BUDH MARG, PATNA-1. 3. THE CIT(A)- PATNA 4. CIT- , PATNA 5. DR, PATNA BENCH, PATNA TRUE COPY BY ORDER SR. PRIVATE SECRETARY/DDO ITAT, KOLKATA BENCHES, KOLKATA