Kishore Kumar, Ramgarh V. ITO, Ward-2(3), Ramgarh

ITA 249/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2380 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 27-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c); 22; 101; 20

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. 249 / RAN / 2019 ASSESSMENT YEAR :2015-16 KISHORE KUMAR VILL. CHHOTKI PONA, MAIN ROAD, CHTARPUR, RAMGARH-825101 [ PAN NO.BCXPK 0987 J ] V/S . INCOME TAX OFFICER, WARD-2(3), SHREE JEE SADAN THANA CHOWK, RAMGARH CANTT PIN.829122 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI M.K.CHOUDHURY, & SHRI A.K.MISHRA, AR /BY RESPONDENT SHRI CHINMYA ANURANGA BADKAR, JCIT-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 2015-16 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-HAZARIBAGHS O RDER DATED 17.06.2019 PASSED IN CASE NO.10023/CIT(A)/HZB/2018-19 INVOLVIN G PENALTY PROCEEDINGS U/S 271(1)(C) 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 ITA NO.249/RAN/2019 A.Y. 2015-16 KISHORE KUMAR VS. ITO WD-2(3), RAMGARH PAGE 2 APPLICATION DATED 19.11.2020 TO THIS EFFECT. LEARNE D DEPARTMENTAL REPRESENTATIVE DOES NOT RAISE ANY OBJECTION. 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 AFTER HEARING FOREGOING RIVAL SUBMISSIONS, WE DI SMISS THE INSTANT APPEAL AS WITHDRAWN WITH A RIDER THAT THE SAME SHALL BE RE STORED IN CASE THE ASSESSEE FAILS TO AVAIL ITS SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME FOR TECHNICAL REASONS . 4. THIS ASSESSEE APPEAL IS DISMISSED AS WITHDRAWN I N ABOVE TERMS.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-KISHORE KUMAR VILL. CHHOTKIPONA, MAIN RO AD, CHITARPUR RAMGARH, PIN-825 101 2. /RESPONDENT-ITO WARD-2(3), SHREE JEE SADAN THANA CH OWK, RAMGARH CANTT, PIN-8291 22 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, *,