Income Tax Officer, Ward-4(3), Guwahati V. Rajesh Agarwal, Guwahati

ITA 40/GTY/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8634 (ITAT-GUWAHATI)
• Duration Of Justice: 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 05-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VISHAL MASKAN
• Keywords: Competent authority

Judgement Text

1 ITA NOS. 40 & 41/GAU/2020 RAJESH AGARWAL, AY 2011-12 & 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NOS. 40 & 41/GAU/2020 ASSESSMENT YEARS: 2011-12 & 2014-15 RAJESH AGARWAL (PAN: ABWPA7494H) VS. INCOME-TAX OFFICER, WARD-4(3), GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 13.01.2021 DATE OF PRONOUNCEMENT 13.01.2021 FOR THE APPELLANT SHRI VISHAL MASKAN, AR FOR THE RESPONDENT SHRI ARUP CHATTERJEE, ADDL. CIT, SR. DR ORDER BOTH THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF LD. CIT(A), GUWAHATI-2, GUWAHATI DATED 12-07-2019 FOR ASSESSMENT YEARS 2011-12 AND 2014- 15. 2. AT THE OUTSET, LD. AR FOR THE ASSESSEE SHRI VISHAL MASKAN SUBMITTED THAT THE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF BOTH THESE APPEALS AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR BOTH THE AYS 2011-12 AND 2014-15 AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT, THEREFORE, I ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEALS. 3. IN THE RESULT, THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED: 13.01.2021 JD(SR.P.S.) 2 ITA NOS. 40 & 41/GAU/2020 RAJESH AGARWAL, AY 2011-12 & 2014-15 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI RAJESH AGARWAL, RAJESH V AGARWAL & ASSOCIATES, ALANKAR BUILDING, T. R. PHOOKAN ROAD, FANCY BAZAR, GUWAHATI-781001. 2 RESPONDENT ITO, WARD-4(3), GUWAHATI 3. 4. 5. CIT(A), GUWAHATI-2, GUWAHATI CIT- GUWAHATI DR, ITAT, GUWAHATI / TRUE COPY, BY ORDER, SENIOR PVT. SECY.