Amit Agarwal, Guwahati V. IncomeTax Officwr, Ward-3(1), Guwahati

ITA 397/GTY/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8827 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 16-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBHRAJYOTI BHATTACHARYA
• Assessee Lawyers: RAJESH KRISHNA JOSHI
• Keywords: Competent authority

Judgement Text

1 ITA NO. 397/GAU/2019 AMIT AGARWAL, AY 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 397/GAU/2019 ASSESSMENT YEAR:2014-15 AMIT AGARWAL (PAN: AETPA2551H) VS. INCOME-TAX OFFICER, WARD-3(1), GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 12.01.2021 DATE OF PRONOUNCEMENT 12.01.2021 FOR THE APPELLANT SHRI RAJESH KRISHNA JOSHI, AR FOR THE RESPONDENT SHRI SUBHRAJYOTI BHATTACHARYA, ADDL. CIT, SR. DR ORDER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), GUWAHATI-2, GUWAHATI DATED 31-05-2019 FOR ASSESSMENT YEAR 2014-15. 2. AT THE OUTSET, LD. AR FOR THE ASSESSEE SHRI RAJESH KRISHNA JOSHI SUBMITTED THAT THE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THIS APPEAL AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3, A COPY OF THE APPLICATION FOR THE ASSESSEE PRAYING FOR WITHDRAWAL OF THE APPEAL ALONG WITH FORM NO. 3 IS AVAILABLE IN FILE, WHICH IS BEFORE US. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2014-15 AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT, THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED: 12.01.2021 2 ITA NO. 397/GAU/2019 AMIT AGARWAL, AY 2014-15 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI AMIT AGARWAL, MUKTANGAN, HOUSE NO. 69, MADHAVDEPUR, REHABARI, GUWAHATI-781008. 2 RESPONDENT ITO, WARD-3(1), GUWAHATI 3. 4. 5. CIT(A), GUWAHATI-2, GUWAHATI CIT- GUWAHATI DR, ITAT, GUWAHATI / TRUE COPY, BY ORDER, SENIOR PVT. SECY.