RAM GOPAL JAIN, MUZAFFARPUR V. ACIT, CENTRAL CIRCLE, MUZAFFARPUR

ITA 26/PAT/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7308 (ITAT-PATNA)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 26-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

1 ITA NO.26/PAT/2020 RAM GOPAL JAIN, AY 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , . . , ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ) &SHRI A. T. VARKEY, JM] I.T.A. NO. 26/PAT/2020 ASSESSMENT YEAR:2015-16 RAM GOPAL JAIN (PAN: ABXPJ8737B) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MUZAFFARPUR APPELLANT RESPONDENT DATE OF VIRTUAL HEARING 15.01.2021 DATE OF PRONOUNCEMENT 15.01.2021 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI AJAY KUMAR, ADDL. CIT ORDER PER BENCH: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD.CIT(A), PATNA-3 DATED 24.12.2019 FOR AY 2015-16. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTICED FROM THE LETTER OF THE LD. AR OF THE ASSESSEE SHRI RAHUL ANAND DATED 29.12.2020 THAT THE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THIS APPEAL AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO.3 WHICH IS AVAILABLE IN FILE. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2015-16, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. IN THE LIGHT OF THE AFORESAID DISCUSSION AND THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT, THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 2 ITA NO.26/PAT/2020 RAM GOPAL JAIN, AY 2015-16 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 15.01.2021 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI RAM GOPAL JAIN, DAUDPUR COLONY, LAXMI CHOWK, BRAHMAPURA, MUZAFFARPUR 2 RESPONDENT ACIT, CENTRAL CIRCLE, MUZAFFARPUR. 3. 4. 5. CIT(A)-3, PATNA. (SENT THROUGH E-MAIL) CIT, PATNA DR, ITAT, PATNA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR