Assistant Commissioner of Income Tax, Circle -2, Dibrugarh V. OIL india Ltd., Dibrugarh

ITA 356/GTY/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8967 (ITAT-GUWAHATI)
• Duration Of Justice: 3 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 01-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA No. 356/GAU/2019 Assessment Year : 2015-2016 M/s. Oil India Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘GUWAHATI’ BENCH, KOLKATA [VIRTUAL COURT HEARING AT KOLKATA] Before Shri Ra jpal Yadav, Vice-President (KZ) & Dr. Ma nish Borad, Accountant Member I .T .A . No. 356/GAU /2019 Asses sment Year: 2015- 2016 Assistant Commissioner of Income Tax,..............................Appellant Circle-2, Dibrugarh, Pushkara House, N.H. 37, Natungaon, P.O. Mohanaghat, Dibrugarh-786008, Assam -Vs.- M/s. Oil India Limited,.........................................................Respondent P.O. Duliajan, Dist. Dibrugarh-786602, Assam [PAN:AAACO2352C] Appeara nces by: N o n e, appeared on behalf of the assessee Shri P.S. Thuingaleng, ACIT, appeared on behalf of the Revenue Date of c onclud ing t he hea ring : Septem ber 08, 2022 Date of p ronounc ing the orde r: September 08, 2022 O R D E R Per Dr. Ma nish Borad, Accountant M ember- The present appeal is preferred by the Revenue against the order of ld. Commissioner of Income Tax (Appeals), Dibrugarh dated 25.03.2019 passed for the assessment year 2015-16. 2. In this case, Shri Rupam Barua, Chief General Manager (F&A) of the assessee-company has moved an application dated 5 th September, 2022 stating therein that they have resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme. For buttressing this plea, the Chief General Manager (F&A) of the assessee-company has filed copy of Declaration in Form No. 1 & 2 as well as Form No. 5, which are being ITA No. 356/GAU/2019 Assessment Year : 2015-2016 M/s. Oil India Limited 2 placed on record. Since the Department has issued Form No. 5, which is the ultimate declaration for the resolution of the dispute with the assessee, therefore, there is no ideal to keep this appeal pending. Accordingly, we dismiss this appeal of the Revenue on the ground that dispute has been resolved under Vivad Se Viswas Scheme. 3. In the result , the a ppeal filed by the Revenue is dismissed. Order pronounced in the open Court on September 08, 2022. Sd/- Sd/- (Ra jpal Yadav) (Dr. Ma nish Borad) Vice-President (KZ) Accounta nt Member Kolkata, the 8 th day of September, 2022 Copies to : (1) Assistant Commissioner of Income Tax, Circle-2, Dibrugarh, Pushkara House, N.H. 37, Natungaon, P.O. Mohanaghat, Dibrugarh-786008, Assam (2) M/s. Oil India Limited, P.O. Duliajan, Dist. Dibrugarh-786602, Assam (3) Commissioner of Income Tax(Appeals), Dibrugarh (4) CIT--------, Dibrugarh (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.