Evergreen Welfare Association, Patna V. Addl.CIT, Range-1, Patna

ITA 244/PAT/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6421 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 13-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: K N PRASAD
• Section: 22; 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA, VIRTUAL COURT, AT KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.244/PAT/2018 ( / ASSESSMENT YEAR:2004-05) EVERGREEN WELFARE ASSOCIATION BEHIND SURYA MANDIR, ANISHABAD, KHAGAUL ROAD, PATNA-800002 VS. ACIT, RANGE-1, PATNA ./ ./PAN/GIR NO.: AABFE 8130 C (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI K.N. PRASAD, ADVOCATE RESPONDENT BY :SHRI AJAY KUMAR, ADDL. CIT, SR. D.R / DATE OF HEARING : 15/09/2020 /DATE OF PRONOUNCEMENT : 15/09/2020 / O R D E R PER SHRI S. S. GODARA, JM: THE ASSESSEES APPEAL FOR ASSESSMENT YEAR 2004- 05, ARISES AGAINST THE LEARNED CIT(APPEALS)-1, PATNAS ORDER DATED 28.06. 2018, PASSED IN CASE NO. 369/A-1/2007-08 INVOLVING PROCEEDINGS U/S 143(3 ) / 147 OF THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE IS AVAILING THE AMICABLE SETTLEMENT BENEFIT AS PER THE VIVAD SE VISWAS SCHEME, 2020 AND HAS FILED AN APPLICATION IN THIS REGARD BEFORE THE COMP ETENT AUTHORITY. HE WANTED AN ADJOURNMENT OR IN THE ALTERNATIVE PLEADED FOR PROTE CTION THAT IF HIS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, TH E APPEAL MAY BE RESTORED. REVENUE IS FAIR ENOUGH IN NOT DISPUTING ASSESSEES FOREGOING PLEA. I.T.A NO.244/PAT/2018 EVERGREEN WELFARE ASSOCIATION A.Y.: 2004-05 P PP PA AA AG GG GE EE E | || | 2 22 2 3. THIS ASSESSEES APPEAL IS DISMISSED AS WITHDRA WN IN ABOVE TERMS. ORDER PRONOUNCED IN THE COURT ON 15.09.2020 SD/- (A. L. SAINI) SD/- (S.S.GODARA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER /KOLKATA; / DATE: 15/09/2020 SB, SR.PS COPY OF THE ORDER FORWARDED TO: 1. EVERGREEN WELFARE ASSOCIATION 2. ACIT, RANGE-1, PATNA 3. C.I.T(A)- 4. C.I.T.- PATNA 5. CIT(DR), PATNA BENCH, PATNA . 6. GUARD FILE. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY ITAT, KOLKATA BENCHES