Ashish Lohia, Purnea V. ITO, Ward-3(1), Purnea

ITA 335/PAT/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3919 (ITAT-PATNA)
• Duration Of Justice: 3 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 13-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 6; 5(2)

Judgement Text

1 ITA No. 334/Pat/2018 (Ram Gopal Lohia), ITA No.335/Pat/2018 (Ashish Lohia), ITA No.336/Pat/2018 (Sunita Devi Lohia) & ITA No.337/Pat/2018 (Manoj Kr. Lohia) AYs 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, (VIRTUAL HEARING AT KOLKATA) [Before Shri Sanjay Garg, Judicial Member & Shri Girish Agrawal, Accountant Member] I.T.A. No. 334/Pat/2018 Assessment Year: 2014-15 Ram Gopal Lohia, Purnea (PAN: ABZPL3836D) Vs. Income-tax Officer, Ward-3(1), Purnea Appellant Respondent & I.T.A. No. 335/Pat/2018 Assessment Year: 2014-15 Ashish Lohia, Purnea (PAN: ADCPL3069K) Vs. Income-tax Officer, Ward-3(1), Purnea Appellant Respondent & I.T.A. No. 336/Pat/2018 Assessment Year: 2014-15 Sunita Devi Lohia, Purnea (PAN: ABLPL7552N) Vs. Income-tax Officer, Ward-3(1), Purnea Appellant Respondent & I.T.A. No. 337/Pat/2018 Assessment Year: 2014-15 Manoj Kumar Lohia, Purnea (PAN: ABOPL1389C) Vs. Income-tax Officer, Ward-3(1), Purnea Appellant Respondent Date of Hearing 25.04.2022 Date of Pronouncement 25.04.2022 For the Appellant N o n e For the Respondent Shri Rupesh Agrawal, Sr. DR ORDER Per Bench: 2 ITA No. 334/Pat/2018 (Ram Gopal Lohia), ITA No.335/Pat/2018 (Ashish Lohia), ITA No.336/Pat/2018 (Sunita Devi Lohia) & ITA No.337/Pat/2018 (Manoj Kr. Lohia) AYs 2014-15 All these appeals preferred by the different assessees against the separate orders of Ld. CIT(A), Bhagalpur dated 22.10.2018 for AYs 2014-15. 2. At the outset, we note that none appeared on behalf of the assessee at the time of hearing before us. From the documents available in the file we note that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form no. 1 and Form no. 2 before the Competent Authority and the Competent Authority had accepted it and had issued Form-3. Thereafter the assessee has remitted the tax as per Form 3 and filed form no. 4 and the department has also issued Form-5 in respect of order for full and final settlement of tax arrears u/s. 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020). Since the assessee-respondent has paid the due taxes, there is no point in keeping the impugned appeals pending. Apropos the discussion (supra) and since Shri Rupesh Agrawal, Sr. DR does not have any objection in withdrawing the same, we allow the assessee to withdraw the impugned appeals. 3. In the result, all the appeals of revenue are dismissed as withdrawn. Order is pronounced in the open court. Sd/- Sd/- (Sanjay Garg) (Girish Agrawal) Judicial Member Accountant Member Dated: 25.04.2022 JD, Sr. PS Copy of the order forwarded to: 1. Appellant– (i) Shri Ram Gopal Lohia, (ii) Shri Ashish Lohia, (iii) Smt. Sunita Devi Lohia & (iv) Shri Manoj Kumar Lohia, C/o S. N. Ghosh & Associates, Advocates, ‘Seben Brothers’ Lodge”, P.O. Buroshibtala, P.S. Chinsurah, Dist. Hooghly, West Bengal-712105 2. Respondent – ITO, Ward-3(1), Purnea. 3. CIT(A), Bhagalpur 4. CIT , 5. DR, ITAT, Patna. True Copy By Order Sr. P. S. ITAT, Patna Bench, Patna