MINU KARMAKAR, L/H OF LATE KAMAL KARMAKAR, BHAGALPUR V. ITO, WARD-1(2), BHAGALPUR

ITA 246/PAT/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6207 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 28-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED OF
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH SMC AT KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER . / ITA NO.246/PAT/2019 ASSESSMENT YEAR:2013-14 MINU KARMAKAR, ( LEGAL HEIR OF LT. KAMAL KARMAKAR ) C/O M/S LAVANYA JEWELLERY STORE, SWAMI VIVEKANAND PATH, BHAGALPUR,-812001 [ PAN NO.AKBPK 3849 G ] / V/S . INCOME TAX OFFICER, WARD-1(2), BHAGALPUR /APPELLANT .. /RESPONDENT HEARING THROUGH VIDEO CONFERENCING /APPLICANT SHRI K.N. PRASAD, ADVOCATE /BY RESPONDENT SHRI AJAY KUMAR, ADDL. CIT-SR-DR /DATE OF HEARING 20-01-2021 /DATE OF PRONOUNCEMENT 20-01-2021 /O R D E R THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 11.02.2016 OF THE COMMISSIONER OF INCOME-TAX (APPEA LS), BHAGALPUR [HEREINAFTER REFERRED TO AS CIT(A)]. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT SINCE THE ASSESSEE WANTS OPTED FOR VIVAD SE VISHWAS SCHEME 2020 AND THEREFORE, SHE INTENDS TO WITHDRAW THE PRESENT APPEAL. THE LD. DR HAS NO OBJE CTION FOR THE SAID WITHDRAWAL. ITA NO.246/PAT/2019 A.Y. 201 3-14 MINU KARMAKAR VS. ITO, WD-1(2), BHAGALPUR PAGE 2 IN VIEW OF THE ABOVE, I DISMISS THE APPEAL AS WITHD RAWN SUBJECT TO THE OBSERVATION THAT IF THE INCOME TAX AUTHORITIES DO N OT APPROVE THE OPTING OF VIVAD SE VISHWAS SCHEME 2020OR ASSESSEE SOMEHOW IS NOT ABLE TO TAKE THE BENEFIT OF THE SCHEME, HE WILL BE ENTITLED TO GET THIS APPEAL REST ORED. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF THE HEARING ON TUESDAY, 20 TH JANUARY, 2021 . SD/- (SANJAY GARG ) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS ' - 20/01/2021 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-MINU KARMAKAR, C/O M/S LAVANYA JEWELLERY STORE, SWAMI VIVEKANAND PAT H, BHAGALPUR-812001 2. /RESPONDENT-ITO, WARD-1(2) BHAGALPUR 3. % ' / CONCERNED CIT 4. ' - / CIT (A) 5. ) ,,% , % / DR, ITAT, KOLKATA 6. . / GUARD FILE. BY ORDER/ , /TRUE COPY/ %,