SHRI SANJAY KUMAR AGARWAL, Jamshedpur V. ACIT , CIRCLE-3, Jamshedpur

ITA 247/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2381 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 19-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PNDERJIT SINGH
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH E COURT AT KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO. 24 7 / RAN / 2019 ASSESSMENT YEAR :2014-15 SRI SANJAY KUMAR AGARWAL AZAD MARKET, TELCO, JAMSHEDPUR-831004 [ PAN NO.AAYPA 3586 D ] V/S . PR. COMMISSIONER OF INCOME-TAX, JAMSHEDPUR, 47, CIRCUIT HOUSE AREA, JAMSHEDPUR-831001 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI DEVESH PODDAR, ADVOCATE /BY RESPONDENT SHRI PNDERJIT SINGH, CIT-DR /DATE OF HEARING 25-11-2020 /DATE OF PRONOUNCEMENT 25-11-2020 / O R D E R PER BENCH:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014-15 ARISES AGAINST THE PRINCIPAL COMMISSIONER OF INCOME TAX JAMSHEDPURS O RDER DATED 15.03.2019 PASSED IN MEMO NO.PR.CIT/JSR/TECH/263/2018-19/16391 -92 INVOLVING PROCEEDINGS U/S 263 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. LEARNED COUNSEL SUBMITTED AT THE OUTSET THAT THE ASSESSEE IS AVAILING SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME . HE HAS ALSO FILED AN APPLICATION DATED 18.11.2020 TO THIS EFFECT. LEARNE D DEPARTMENTAL REPRESENTATIVE DOES NOT RAISE ANY OBJECTION. ITA NO.247/RAN/2019 A.Y. 2014-15 SRI SANJAY KR. AGARWAL VS. PR.CIT, JAM SHEDPUR PAGE 2 3. AFTER HEARING FOREGOING RIVAL SUBMISSIONS, WE DI SMISS THE INSTANT APPEAL AS WITHDRAWN WITH A RIDER THAT THE SAME SHALL BE RE STORED IN CASE THE ASSESSEE FAILS TO AVAIL ITS SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME FOR TECHNICAL REASONS . 4. THIS ASSESSEE APPEAL IS DISMISSED AS WITHDRAWN I N ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF HEAR ING ON WEDNESDAY 25 TH NOVEMBER, 2020 SD/- SD/- (J.SUDHAKAR REDDY) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP - 25 / 11 /20 20 / / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SRI SANJAY KR. AGARWAL AZAD MARKET, TELC O, JAMSHEDPUR-831004 2. /RESPONDENT-OFFICE OF THE PR. CIT, JAMSHEDPUR, 47, CIRCUIT HOUSE AREA, JAMSHEDPUR-8310 01 3. * - / CONCERNED CIT RANCHI 4. -- / CIT (A) RANCHI 5. 1 44*, * , / DR, ITAT, RANCHI 6. 8 / GUARD FILE. BY ORDER/ , /TRUE COPY/ <= 4 * SR. PRIVATE SECRETARY, *,