ACIT, CIRCLE-2, PATNA V. SMT RASHMI SULTANIA, PATNA

ITA 239/PAT/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4156 (ITAT-PATNA)
• Duration Of Justice: 2 year(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: 01-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RUPESH AGARWAL

Judgement Text

1 ITA NO. 239/PAT/2019 SMT. RASHMI 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. 239/PAT/2019 ASSESSMENT YEAR: 2015-16 ACIT, CIRCLE-2, PATNA VS. SMT. RASHMI SULTANIA (PAN: AKPPS 7726 Q) 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 BENCH: 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 SUBMITTED THAT S HE HAS OPTED FOR THE SCHEME UNDER VIVAD SE VISHWAS ACT, 2020 (HEREINAFTER THE SCHEM E). IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE ASSESSEE HAS RECEIVED FORM NUMBER 3 FROM C OMPETENT AUTHORITY PURSUANT TO THE ASSESSEE FILING FORM NOS. 1 AND 2 AS PER THE SCHEM E. AND ALSO THE ASSESSEE HAS FILED FORM NO. 4 AND FILED ALONG WITH IT EVIDENCE OF DEPO SITING THE AMOUNT / TAX AS STATED IN FORM NO. 3. THEREFORE, WE NOTE THAT SINCE THE ASSES SEE HAS ALREADY DEPOSITED THE TAX AS SHOWN IN FORM NO. 3 AND HAS FILED FORM NO. 4 ALONG WITH CHALLAN EVIDENCE PAYMENT OF TAX AS PER THE SCHEME, SO, THERE IS NO POINT IN KEE PING THE DEPARTMENTAL APPEAL PENDING. IN THE LIGHT OF THE AFORESAID FACTS, THE LD. A.R OF TH E ASSESSEE SHRI ALOK KUMAR REQUESTS THAT THE REVENUE APPEAL BE DISMISSED AS WITHDRAWN. 3. THE LD. D.R HAS NO OBJECTION TO THE REVENUE APPE AL BEING DISMISSED AS WITHDRAWN. 2 ITA NO. 239/PAT/2019 SMT. RASHMI SULTANIA ASSESSMENT YEAR: 2015-16 4. IN THE LIGHT OF THE AFORESAID FACTS, WE TREAT T HE APPEAL OF DEPARTMENT AS WITHDRAWN AND ERGO THE APPEAL OF THE REVENUE STANDS DISMISSED . 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DI SMISSED AS WITHDRAWN.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-ACIT, CIRCLE-2, PATNA 2. RESPONDENT SMT. RASHMI SULTANIA, 503, VENKATESH A PARTMENT, 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