Naresh Kumar Singh, Dhanbad V. ITO,Ward-1(3), Dhanbad

ITA 237/RAN/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7177 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 19-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH (E-COURT SMC) AT KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER) ITA NO. 237/RAN/2019 ASSESSMENT YEAR: 2011-12 SHRI NARESH KUMAR SINGH.....................................................................................APPELLANT CA, D.N. DOKANIA, 103A, SHANTI BHAWAN, BANK MORE, DHANBAD 826001. [PAN : BZTPS 5004 D] VS. ITO, WARD 1(3), DHANBAD..............................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SHRI CHINMAYA AURANGABADKAR, JCIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 29 TH , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 22 ND , 2021 ORDER PER J. SUDHAKAR REDDY, AM :- THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), DHANBAD (HEREINAFTER THE LD.CIT(A)) PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 19.06.2019 FOR THE ASSESSMENT YEAR 2011-12. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS AVAILING THE VIVAD SE VISHWAS SCHEME AND HAS FILED AN APPLICATION IN THIS REGARD. HE PLEADED FOR PROTECTION THAT IF ITS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, THE APPEAL MAY BE RESTORED. HE SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, HE WOULD WITHDRAW THIS APPEAL BEFORE THE TRIBUNAL. THE LD. D/R HAD NO OBJECTION. 3. AFTER HEARING RIVAL CONTENTIONS, WE DISMISS THIS APPEAL AS WITHDRAWN WITH THE CONDITION THAT THE SAME SHALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA, THE 22 ND DAY OF JANUARY, 2021. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 22.01.2021 SC, SR. P.S. COPY OF THE ORDER FORWARDED TO: 1. SHRI NARESH KUMAR SINGH, CA, D.N. DOKANIA, 2. ITO, WARD 1(3), DHANBAD. 3. CIT(A)- 4. CIT- , 5. CIT(DR), RANCHI BENCH. 2 ASSE CA, D.N. DOKANIA, 103A, SHANTI BHAWAN, BANK MORE, DHANBAD TRUE COPY BY ORDER ASSISTANT REGISTRAR/SR. PRI V ITAT, RANCHI ITA NO. 237/RAN/2019 NARESH KUMAR SINGH ASSE SSMENT YEARS: 2011-12 103A, SHANTI BHAWAN, BANK MORE, DHANBAD 826001. BY ORDER V ATE SECRETARY RANCHI BENCHES