Dipak Birmiwal, Tinsukia V. Income Tax Officer, Ward-1, Tinsukia

ITA 329/GTY/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0755 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 03-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA NO. 329/GAU/2018, ITA NO.334-336/GAU/2018 AY- 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAH ATI BENCH, E COURT AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 329/GAU/2018 ASSESSMENT YEAR: 2015-16 DIPAK BIRMIWAL, TINSUKIA (PAN: ADIPB9997L) VS. INCOME-TAX OFFICER, WARD-1), TUNSIKIA APPELLANT RESPONDENT & I.T.A. NO. 334/GAU/2018 ASSESSMENT YEAR: 2015-16 MADHURI GOEL, TINSUKIA VS. INCOME-TAX OFFICER, WARD-1, TUNSIKIA (PAN: ABNPA1421B) APPELLANT RESPONDENT & I.T.A. NOS. 335/GAU/2018 ASSESSMENT YEAR: 2015-16 VINAY KUMAR GOEL (HUF) VS . INCOME-TAX OFFICER, WARD-2, TINSUKIA (PAN: AAFHV3287F) APPELLANT RESPONDENT & I.T.A. NOS. 336/GAU/2018 ASSESSMENT YEAR: 2015-16 VINAY KUMAR GOEL, TINSUKIA VS. INCOME-TAX OFFICER, WARD-2, TINSUKIA (PAN: ACCPG1232C) APPELLANT RESPONDENT DATE OF HEARING 10.06.2020 DATE OF PRONOUNCEMENT 12.06.2020 FOR THE APPELLANT SHRI SANJAY MODI, FCA FOR THE RESPONDENT SHRI ROCKCIN SAIKIA, JCIT, SR. D R 2 ITA NO. 329/GAU/2018, ITA NO.334-336/GAU/2018 AY- 2015-16 ORDER PER SHRI A.T.VARKEY, JM ALL THESE APPEALS PREFERRED BY THE DIFFERENT ASSESS EES AGAINST THE ORDER OF THE LD. CIT(A), DIBRUGARH DATED 19.09.2018 FOR AY 2015-16. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE ASSESSEES LETTERS DATED 10.06.2020 WHEREIN IT HAS BEEN STATED THAT THE RESPECTIVE ASSESSEES HAD FILED A DECLARATION UNDER THE DIRECT TAX VIVAD SE VISHWAS A CT, 2020 (VSV ACT) AND PURSUANT TO THE SAME CERTIFICATE U/S. 5(1) OF THE VSV ACT HAS B EEN ISSUED BY THE DESIGNATED AUTHORITY IN FORM NO. 3 DATED 08.06.2020. HENCE, THEY REQUESTED BEFORE THE BENCH THE APPEAL UNDER REFERENCE MAY BE ALLOWED TO BE WITHDRAWN. LD. DR D ID NOT RAISE ANY OBJECTION TO THIS PRAYER OF THE ASSESSEE. THEREFORE, WE ALLOW THE R EQUEST OF THE ASSESSEE AND DISMISS ALL THE APPEALS OF THE ASSESSEES AS WITHDRAWN. 3. IN THE RESULT, ALL THE APPEALS OF ASSESSEE ARE D ISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 12TH JUNE, 2020. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :12TH JUNE, 2020 3 ITA NO. 329/GAU/2018, ITA NO.334-336/GAU/2018 AY- 2015-16 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI DIPAK BIRMIWAL, C/O M/S. R. D. BRO THERS & CO. A.T. ROAD, TINSUKIA-786125 SMT. MADHURI GOEL, VINAY KUMAR GOEL (HUF) & VIN AY KUMAR GOEL C/O M/S. OM HARDWARES, C. B. ROAD, TINSUKIA-786125 2 RESPONDENT ITO, WARD-2, TINSUKIA 3. 4. CIT(A), DIBRUGARH CIT-, DIBRUGARH 5. DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.