Shailesh Kumar Dwivedi, Ranchi V. ITO/DCIT/ACIT,Circle-3, Ranchi

ITA 279/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5997 (ITAT-RANCHI)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 10-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N S KHALKO
• Assessee Lawyers: P N DUBEY
• Section: 143(3); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI, E COURT, AT KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S.S. GODAR A, JM ./ITA NO.279/RAN/2019 ( / ASSESSMENT YEAR:2014-15) SHAILESH KUMAR DWIVEDI KARAM TOLI, P. O.-RANCHI UNIVERSITY, RANCHI, JHARKHAND- 834008 VS. ACIT, CIRCLE-3, RANCHI ./ ./PAN/GIR NO.: ABRPD 0762 A (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI P. N. DUBEY, ADVOCATE RESPONDENT BY :SHRI N. S. KHALKO, JCIT / DATE OF HEARING : 02/09/2020 /DATE OF PRONOUNCEMENT : 23/09/2020 / O R D E R PER SHRI S. S. GODARA, JM: THE ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014- 15 ARISES AGAINST THE PCIT- RANCHIS ORDER DATED 31/03/2019, PASSED IN M EMO NO. PCIT/RAN/PROCEEDING U/S 263/ 2018-19 INVOLVING PRO CEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILES PERUSED. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE IS AVAILING THE AMICABLE SETTLEMENT BENEFIT AS PER THE VIVAD SE VISWAS SCHEME, 2020 AND HAS FILED AN APPLICATION IN THIS REGARD BEFORE THE COMP ETENT AUTHORITY. HE WANTED AN ADJOURNMENT OR IN THE ALTERNATIVE PLEADED FOR PROTE CTION THAT IF HIS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, TH E APPEAL MAY BE RESTORED. REVENUE IS FAIR ENOUGH IN NOT DISPUTING ASSESSEES FOREGOING PLEA. I.T.A NO.279/RAN/2019 SHAILESH KUMAR DWIVEDI A.Y.: 2014-15 PAGE | PAGE | PAGE | PAGE | 2 22 2 3. THIS ASSESSEES APPEAL IS DISMISSED AS WITHDRA WN IN ABOVE TERMS. ORDER PRONOUNCED IN THE COURT ON 23.09.2020 SD/- (J. SUDHAKAR REDDY) SD/- (S.S.GODARA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER /KOLKATA; / DATE: 23/09/2020 SB, SR.PS COPY OF THE ORDER FORWARDED TO: 1. SHAILESH KUMAR DWIVEDI 2. ACIT, CIRCLE-3, RANCHI 3. C.I.T(A)- 4. C.I.T.- RANCHI 5. CIT(DR), RANCHI BENCH, RANCHI . 6. GUARD FILE. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY ITAT, KOLKATA BENCHES