Shiv Kumar Sharma, William Nagar V. Assistant Commissioner of Income Tax, Circle- Bongaigaon, Bongaigaon

ITA 405/GTY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0775 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 26-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH AT KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI SANJAY GARG, HONBLE JUDICIAL MEMBER] [THROUGH VIRTUAL COURT] I.T.A. NO. 405/GAU/2019 ASSESSMENT YEAR: 2015-16 SHIV KUMAR SHARMA.............................................................................................................APPELLANT C/O. NATHMAL SHARMA, P.O. WILLIAMNAGAR, EAST GARO HILLS, MEGHALAYA 794 111. [PAN: AWTPS 0664 D] VS ACIT, CIRCLE, BONGAIGAON............................................RESPONDENT APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI SUBHRAJYOTI BHATTACHARYA, ACIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 26 TH , 2021 DATE OF PRONOUNCING THE ORDER : JUNE 23 RD , 2021 ORDER PER BENCH: THE ASSESSEE SEEKS PERMISSION OF THIS BENCH TO WITHDRAW HIS APPEAL IN ITA NO. 405/GAU/2019 AS HE HAS AVAILED THE SCHEME UNDER VIVAD SE VISHWAS ACT, 2020 VIDE HIS APPLICATION DATED 22.03.2021. THE ASSESSEE STATES THAT HE HAS BEEN GRANTED CERTIFICATE BY THE DESIGNATED AUTHORITY IN FORM NO.-3 UNDER THE PROVISIONS OF VIVAD SE VISHWAS ACT, 2020 . 2. WE ACCEPT THIS APPLICATION OF THE ASSESSEE AND DISMISS THIS APPEAL AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD JUNE, 2021. SD/- SD/- (SANJAY GARG) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23/06/2021 SC, SR. PS 2 I.T.A. NO. 405/GAU/2019 ASSESSMENT YEAR: 2015-16 SHIV KUMAR SHARMA COPY OF ORDER FORWARDED TO: 1. SHIV KUMAR SHARMA, C/O. NATHMAL SHARMA, P.O. WILLIAMNAGAR, EAST GARO HILLS, MEGHALAYA 794 111. 2. ITO, WARD BONGAIGAON. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY ITAT, KOLKATA