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

ITA 25/RAN/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0152 (ITAT-RANCHI)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 19-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 14/RAN/2020 ASS ESSMENT YEAR: 2015-2016 & ITA N O. 25/RAN/2020 ASS ESSMENT YEAR: 2015-2016 SHRI KISHOR KUMAR, RAMGARH 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-RANCHI E-COURT, KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER I.T.A. NO. 14/RAN/2020 ASSESSMENT YEAR: 2015-2016 & I.T.A. NO. 25/RAN/2020 ASSESSMENT YEAR: 2015-2016 SHRI KISHOR KUMAR,................................. ............................ APPELLANT VILLAGE-CHHOTKI PONA, POSTG. BARKI PONA, RAMGARH-825101, JHARKHAND [PAN:BCXPK0987J] -VS.- INCOME TAX OFFICER,................................ ............................. RESPONDENT WARD-2(3), RAMGARH APPEARANCES BY: SHRI A.K. MISHRA, C.A., APPEARED ON BEHALF OF THE A SSESSEE SHRI CHINMAYA ANURANGABAKAR, JCIT, SR. D.R. , APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : DECEMBER 28, 2020 DATE OF PRONOUNCING THE ORDER : DECEMBER 28, 2020 O R D E R THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE ORDERS DATED 26.11.2019 AND 17.06.2019 OF LD. COMMISSIONER OF INCOME TAX (APPEALS), HAZARIBAGH, JHARKHAND FOR THE ASSESSMENT YEAR 2015-16 . 2. IN THESE CASES, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEALS UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. T HE LD. COUNSEL STATED THAT THE ASSESSEE HAS DULY FILED THE DECLARATIONS I N FORM NO. 1 AND FORM NO. 2 BUT THE DESIGNATED AUTHORITY HAS NOT ISSUED T HE CERTIFICATE IN FORM ITA NO. 14/RAN/2020 ASS ESSMENT YEAR: 2015-2016 & ITA N O. 25/RAN/2020 ASS ESSMENT YEAR: 2015-2016 SHRI KISHOR KUMAR, RAMGARH 2 NO. 3 AS PER SECTION 5(1) OF THE SCHEME SO FAR DETE RMINING THE TAX PAYABLE BY THE ASSESSEE UNDER THE SAME SCHEME. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMP LIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, I PERMIT THE ASSESSEE TO WITHDRAW THESE APPEALS AND DISMISS THE APPEALS WITH THE LIBERTY TO THE ASSESSEE THAT IN CASE, THERE IS ANY PROBLEM IN ISSUANCE OF THE CERTIFICATE IN FORM NO. 3 BY THE DESIGNATED AUT HORITY OR ANY OTHER SUCH SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, IT WILL HAVE THE LIBERTY TO A PPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THESE APPEALS. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 28, 2020. SD/- (J. SUDHAKAR REDDY) ACCOUNTANT M EMBER KOLKATA, THE 28 TH DAY OF DECEMBER, 2020 COPIES TO : (1) SHRI KISHOR KUMAR, VILLAGE-CHHOTKI PONA, POSTG. BARKI PONA, RAMGARH-825101, JHARKHAND (2) INCOME TAX OFFICER, WARD-2(3), RAMGARH (3) COMMISSIONER OF INCOME TAX (APPEALS), HAZARIBAG H, JHARKHAND; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.