Ashok Kumar Agarwal, Dibrugarh V. Assistant Commissioner of Income Tax, Circle-1, Dibrugarh

ITA 34/GTY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0550 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 25-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROCKCIN SAIKIA
• Section: 143(3); 147; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI ECOURT, AT KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM ./ITA NO.34/GAU/2019 ( / ASSESSMENT YEAR:2012-13) ASHOK KUMAR AGARWAL C/O, PAWAN ENTERPRISES CHIRING CHAPORI, DIBRUGARH- 786001 VS. ACIT, CIRCLE-1, DIBRUGARH ./ ./PAN/GIR NO.: AFXPA 9357 G (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI ROCKCIN SAIKIA, JCIT, SR. DR / DATE OF HEARING : 03/06/2020 /DATE OF PRONOUNCEMENT : 17/06/2020 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PER TAINING TO ASSESSMENT YEAR 2012-13, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-DIBRUGARH, IN APPEAL NO. CIT(A), DIBRUGARH /10028/2017-18, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY T HE ASSESSING OFFICER U/S 147 / 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 06/11/2017. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE BUT A L ETTER WAS FILED BY THE ASSESSEE BEFORE THE REGISTRAR OF ITAT DATED 19.05.2020 STATI NG THAT THE ASSESSEE HAD OPTED ASHOK KUMAR AGARWAL ITA NO.34/GAU/2019 ASSESSMENT YEAR:2012-13 2 FOR VIVAAD SE VISHWAAS SCHEME THEREFORE HE WANTED T O WITHDRAW THE APPEAL. THE APPLICATION OF THE ASSESSEE TO WITHDRAW THE APPEAL IS REPRODUCED BELOW: WITH REFERENCE TO ABOVE I WANT TO SUBMIT THAT I HA VE OPTED FOR VIVAAD SE VISHWAAS SCHEME IN CASE OF THE ASSESSMENT ORDER APP EALED AGAINST FOR A.Y. 2012-13. THEREFORE, I WANT TO WITHDRAW MY APPEAL FO R THE A.Y. 2012-13. KINDLY DO THE NEEDFUL AT YOUR END. WE HAVE HEARD LD. DR FOR THE REVENUE AND SINCE THE LD. D.R. DID NOT RAISE ANY OBJECTION THEREFORE WE DISMISS THIS APPEAL AS WITHD RAWN. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE COURT ON 17.06.2020 SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE:17 /06/2020 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. ASHOK KUMAR AGARWAL 2. ACIT, CIRCLE-1, DIBRUGARH 3. C.I.T(A)- 4. C.I.T.- GUWAHATI. 5. CIT(DR), GAUHATI BENCH, GUWAHATI. 6. GUARD FILE. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY / DDO / H.O.O ITAT, GAUHA TI BENCH