Ashok Kumar Gupta & Sons (HUF), New Dwlhi V. Income Tax Officer, Ward-4(1), Guwahati

ITA 399/GTY/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1048 (ITAT-GUWAHATI)
• Duration Of Justice: 3 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-09-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 18-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

आयकर अपीलीय अधिकरण ग ु वाहाटी 'डीबी' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI ‘DB’ BENCH AT KOLKATA [वर् ु ु अल कोट ु ] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्ष े त्र) एवं डॉ. मनीष बोरड, ल े खा सदस्य क े समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 399/Gau/2019 Assessment Year: 2014-15 Ashok Kumar Gupta & Sons HUF.............................Appellant [PAN: AAFHA 1621 L] Vs. ITO, Ward-4(1), Guwahati......................................Respondent Appearances by: Sh. Ajit Gandhi, AR, appeared on behalf of the Assessee. Sh. N.T. Sherpa, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : September 29 th , 2022 Date of pronouncing the order : October 12 th , 2022 आद े श ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2014-15 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the I.T.A. No.: 399/Gau/2019 Assessment Year: 2014-15 Ashok Kumar Gupta & Sons HUF. Page 2 of 3 “Act”) by ld. Commissioner of Income-tax (Appeals), Guwahati-2, Guwahati [in short ld. “CIT(A)”] dated 31.05.2019. 2. The ld. Counsel for the assessee has submitted that the assessee seeks permission of this Bench to withdraw its appeal in ITA No. 399/Gau/2019 as it has opted for the “Vivad Se Vishwas Scheme, 2020”. 3. Per contra, ld. D/R did not have any objection to this request of the assessee. 4. We have heard rival contentions and perused the records placed before us. We have gone through the facts narrated by the ld. Counsel for the assessee stated herein above and find that the assessee has opted for the “Vivad Se Vishwas Scheme, 2020” and the Revenue has no objection if the instant appeal is dismissed. We, therefore, dismiss this appeal as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 12 th October, 2022. Sd/- Sd/- [Rajpal Yadav] [Manish Borad] Vice President Accountant Member Dated: 12.10.2022 Bidhan (P.S.) I.T.A. No.: 399/Gau/2019 Assessment Year: 2014-15 Ashok Kumar Gupta & Sons HUF. Page 3 of 3 Copy of the order forwarded to: 1. Ashok Kumar Gupta & Sons HUF, B-189, Yojna Vihar, New Delhi-110 092. 2. ITO, Ward-4(1), Guwahati. 3. CIT(A)- Guwahati-2, Guwahati. 4. CIT- 5. CIT(DR), Guwahati Bench, Guwahati. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata