Jay Anand, Patna V. ITO, Ward-1(1), Patna

ITA 294/PAT/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6282 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 19-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR CITSRDR
• Assessee Lawyers: K N PRASAD
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH E COURT AT KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR.A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 294 / PAT / 2018 ASSESSMENT YEAR :2014-15 JAY ANAND B-97, P.C. COLONY, LOHIA NAGAR, K ANKERBAGH, PATNA-800 020 [ PAN NO. AJBPA 9783 E ] V/S . INCOME TAX OFFICER WARD-1(1), PATNA /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI K.N. PRASAD, ADVOCATE /BY RESPONDENT SHRI AJAY KUMAR, ADDL. CIT-SR-DR /DATE OF HEARING 15-09-2020 /DATE OF PRONOUNCEMENT 15-09-2020 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014-15 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-PATNAS ORDER DATED 25.09.2018 PASSED IN CASE NO.ITBA/APL/250/2018-19/1012575293(1) INVOLVIN G PROCEEDINGS 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. LEARNED COUNSEL SUBMITTED AT THE OUTSET THAT TH E ASSESSEE IS AVAILING SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME . IT HAS ALSO FILED AN APPLICATION DATED 15.09.2020 TO THIS EFFECT. LEARNED DEPARTMENTAL REP RESENTATIVE DOES NOT RAISE ANY OBJECTION. ITA NO.294/PAT/2018 A. Y.2014-15 JAY ANAND VS. ITO WD.1(1) PAT PAGE 2 3. AFTER HEARING FOREGOING RIVAL SUBMISSIONS, WE DI SMISS THE INSTANT APPEAL AS WITHDRAWN WITH A RIDER THAT THE SAME SHALL BE RESTO RED IN CASE THE ASSESSEE FAILS TO AVAIL ITS SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME FOR TECHNICAL REASONS . 4. THIS ASSESSEE APPEAL IS DISMISSED AS WITHDRAWN I N ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF HEAR ING ON TUESDAY 15 TH SEPTEMBER, 2020 SD/- SD/- (A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) *DKP SR.P.S. - 15 / 09 /20 20 /KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-JAY ANANAD B-97, P.C.COLONY, LOHIA NAGAR , K ANKERBAGH, PATNA-800 020 2. /RESPONDENT-INCOME TAX OFFICER WARD-1(1), PATNA 3. * - / CONCERNED CIT PATNA 4. -- / CIT (A) PATNA 5. 1 44*, * , / DR, ITAT, PATNA 6. 8 / GUARD FILE. BY ORDER/ , /TRUE COPY/ *,