Deepak Gupta, Patna V. Pr. CIT-2, Patna

ITA 285/PAT/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3254 (ITAT-PATNA)
• Duration Of Justice: 3 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 11-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH AT KOLKATA [Virtual Court] Before SRI MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 285/Pat/2018 Assessment Year: 2014-15 Deepak Gupta.........................................................Appellant [PAN: AEFPG 7327 F] Vs. Pr. CIT-2, Patna...................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Sanjay Mukherjee, CIT, ITAT, appeared on behalf of the Revenue. Date of concluding the hearing : July 20 th , 2022 Date of pronouncing the order : July 26 th , 2022 ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2014-15 is directed against the order passed u/s 263 of the Income Tax Act, 1961 (in short the “Act”) by ld. Pr. Commissioner of Income-tax-2, Patna [in short ld. “PCIT”] dated 14.09.2018. 2. None appeared on behalf of the assessee. On perusal of the records shows that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed application in this regard. Tax payable as I.T.A. No.: 285/Pat/2018 Assessment Year: 2014-15 Deepak Gupta. Page 2 of 3 per this scheme in the case of the assessee stood paid and Form No.-5 has been issued for the full and final settlement of tax arrears. Thus, the assessee has requested for withdrawing the instant appeal. 3. Per contra, ld. D/R did not have any objection to this request of the assessee. 4. We have heard ld. D/R and perused the records placed before us. We have gone through the facts available on records and find that the assessee has opted under the Vivad Se Vishwas Scheme, 2020 and paid taxes thereon and has, thus, requested to withdraw the instant appeal. We, therefore, considering the facts of the case and the request made at the behest of the assessee, dismiss this appeal as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 26 th July, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 26.07.2022 Bidhan (P.S.) I.T.A. No.: 285/Pat/2018 Assessment Year: 2014-15 Deepak Gupta. Page 3 of 3 Copy of the order forwarded to: 1. Deepak Gupta, 5B, Durga Garden, Chajubagh, Patna-1, Bihar-800 001. 2. Pr. CIT-2, Patna. 3. CIT(A)- 4. CIT- 5. CIT(DR), Patna Bench, Patna. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata