Shri Mahesh Nath Tewari, Guwahati V. Income Tax Officer, Ward1(3), Guwahati

ITA 329/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6402 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 17-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA JCIT LD
• Assessee Lawyers: SANJAY MODI C A LD
• Keywords: Competent authority
• Section: 2

Judgement Text

1 ITA NO S . 329/GAU/19,330/GAU/18,331/GAU/18,332/GAU/18 & 398/GA U/19 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM ] I.T.A. NO. 32 9 /GAU/201 9 ASSESSMENT YEAR: 20 1 1 - 12 MAHESH NATH TEWARI C/O MODI PANSARI & CO 1 ST FL., CENTRE POINT, G.S ROAD, GUWAHATI - 781007 (ASSAM) PAN: ABDPT 4490R VS. I.T.O., WARD 1(3), GUWAHATI AAYKAR BHAWAN, CHRISTIAN BASTI, G.S ROAD, GUWAHATI - 781005. APP ELLANT RESPONDENT I.T.A. NO. 330 /G AU/201 8 ASSESSMENT YEAR:201 5 - 16 SMT. UMA BAGARIA C/O M/S. STEELSWORTH PVT. LTD, MAKUM ROAD, TINSUKIA - 786125 (ASSAM) PAN: ACAPB 0504G VS. I.T.O WARD - 2, TSK AAYKAR BHAWAN, BORDOLOI NAGAR, TINSUKIA - 786125. APPELLANT RESPONDENT I.T.A. NO. 331 /GAU/201 8 ASSE SSMENT YEAR:201 5 - 16 RISHI BAGARIA C/O M/S. STEELSWORTH PVT. LTD, MAKUM ROAD, TINSUKIA - 786125 (ASSAM) PAN: ACAPB 0506E VS. I.T.O WARD - 2, TSK AAYKAR BHAWAN, BORDOLOI NAGAR, TINSUKIA - 786125 APPELLANT RESPONDENT I.T.A. NO. 332 /GAU/201 8 ASSESSMENT YEAR:201 5 - 16 DINESH BAGARIA (HUF) AAYKAR BHAWAN, BORDOLOI NAGAR, TINSUKIA - 786125 VS. I.T.O WARD - 2, TSK AAYKAR BHAWAN, BORDOLOI NAGAR, 2 ITA NO S . 329/GAU/19,330/GAU/18,331/GAU/18,332/GAU/18 & 398/GA U/19 PAN: AAEHD 1069G TINSUKIA - 786125 APPELLANT RESPONDENT I.T.A. NO. 398 /GAU/2019 ASSESSMENT YEAR:201 6 - 17 PRADIP BHATTACHARJEE RA JCHANDRA DAS ROAD, KARIMGANJ - 788 710 (ASSAM) PAN: ADAPB7375G VS. ACIT, CIR - SILCHAR - 788001 (ASSAM) APPELLANT RESPONDENT DATE OF HEARING 18 .0 9 .2020 DATE OF PRONOUNCEMENT 1 8 .0 9 .2020 FOR THE APPELLANT SHRI SANJAY MODI, C.A, LD.AR FOR THE RESPONDENT SHR I JAYANTA MRIDHA, JCIT , LD.DR ORDER PER SHRI A.T.VARKEY, JM TH ES E APPEALS ARE PREFERRED BY THE AFOREMENTIONED ASSESSEE (S) AGAINST THE SEPARATE ORDER S OF LD. CIT(A) , JORHAT DATED 27 - 02 - 2019, LD. CIT(A), DIBRUGARH DATED 15 - 10 - 2018 AND LD. CIT(A) , SHILLONG DATED 11 - 06 - 2019 FOR THE ASSESSMENT YEAR S 2011 - 12, 2015 - 16 AND 2016 - 17 . 2. AT THE OUTSET, SHRI SANJAY MODI, C.A, LEARNED AUTHORISED REPRESENTATIVE ( IN SHORT, THE LD.AR) OF THE ASSESSEE BROUGHT TO OUR NOTICE THAT THE ABOVE SAID RESPECTIVE ASSESSEE HAS OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME) AND HAD FILED FORM - 1 AND FORM - 2 BEFORE THE COMPETENT AUTHORITY AND THE COMPETENT AUTHORITY HAD ACCEPTED IT AND ISSUED FORM - 3 . NOW, THE AFOREMENTIONED ASSESSEE (S) WANTS TO WITHDRAW THEIR APPEAL(S) SO THAT THEY (AFOREMENTIONED ASSESSEES) CAN FILE FORM - 4 BEFORE THE COMPETENT AUTHORITY. SHRI JAYANTA MRIDHA, JCIT, LEARNED DEPARTMENTAL REPRESENTATIVE ( IN SHORT, THE LD.DR) DOES NOT HAVE ANY OBJECTION IN WITHDRAWING TH E SAME. 3 ITA NO S . 329/GAU/19,330/GAU/18,331/GAU/18,332/GAU/18 & 398/GA U/19 4. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEALS . 5 . IN THE RESULT, ALL THE APPEAL S OF RESPECTIVE ARE IS DISMISSED AS WITHDRAWN . ORDER IS PRONOUNCED IN THE OPEN COURT ON 18 TH SEPTEMBER, 2020 - SD/ - SD/ - ( D R . A. L. SAINI ) ( ABY. T. VARKEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 8 TH SEPTEMBER , 2020 ** PP (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. RESPECTIVE APPELLANT /ASSESSEE 2 RESPONDENT /DEPARTMENT 3. 4. 5. CIT(A), CIT - , DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.