Smt. Basanti Devi, Dhanbad V. DCIT,Circle-2, Dhanbad

ITA 277/RAN/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0283 (ITAT-RANCHI)
• Duration Of Justice: 3 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 19-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI” BENCH: RANCHI VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 277/RAN/2018 Assessment Year : 2012-13 Smt. Basanti Devi, Legal Heir of Late Shiv Shanker Saw (PAN: AADCK 6341 E) Vs. DCIT, Circle-2, Ranchi Appellant Respondent Date of Hearing 13.07.2022 Date of Pronouncement 14.07.2022 For the Appellant None For the Respondent Shri Pranob Koley, Sr. D.R ORDER Per Shri Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax(Appeals)-Dhanbad [hereinafter referred to as ‘Ld.CIT(A)’] dated 24.05.2018 for the assessment year 2012-13. 2. It has been intimated to us that the assessee has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter “the Scheme”) for AY 2013-14 and the assessee has received Form no. 1, 2, 3, 4 & 5 from the competent authority. Since the competent authority has accepted the assessee’s option for the scheme, nothing survives. Therefore the appeal stands dismissed as withdrawn. 3. In the result, the appeal of the assessee is dismissed. Order is pronounced in the open court on 14 th July, 2022 Sd/- Sd/- (Sonjoy Sarma) (Rajesh Kumar) Judicial Member Accountant Member Dated: 14 th July, 2022 SB, Sr. PS 2 ITA No. 277/RAN/2018 AY: 2012-13 Smt. Basanti Devi Copy of the order forwarded to: 1. Appellant- Smt. Basanti Devi, Legal Heir of Late Shiv Shanker Saw, M/s Birendra Kumar Om Prakash, Sabji Patti, P.O. Jharia, Dist-Dhanbad 2. Respondent – DCIT, Circle-2, Dhanbad 3. Ld. CIT(A)- Ranchi 4. DR, Ranchi Bench, Ranchi. True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata