Tika Ram Sharma, Guwahati V. Income Tax Officer, Ward-1(4), Guwahati

ITA 443/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6572 (ITAT-GUWAHATI)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 15-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA
• Assessee Lawyers: J P GUPTA
• Keywords: Competent authority

Judgement Text

1 ITA NO. 443/GAU/2019 TIKA RAM SHARMA, AY : 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM] I.T.A. NO. 443/GAU/2019 ASSESSMENT YEAR:2013-14 TIKA RAM SHARMA (PAN: AERPS2565M) VS. INCOME-TAX OFFICER, WARD-1(4), GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 10.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI J. P. GUPTA, AR FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), GUWAHATI-1, GUWAHATI DATED 22-12-2017 FOR ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET, THE LD. AR SHRI J. P. GUPTA DREW OUR ATTENTION TO THE FACT THAT THE APPELLANT-ASSESSEE HAS DECIDED TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). IN THE LIGHT OF THE AFORESAID FACT SINCE THE ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS APPLICATION INFORMING US THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME AND THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. IN CASE, IF THE COMPETENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES INTENTION TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, THEN THE 2 ITA NO. 443/GAU/2019 TIKA RAM SHARMA, AY : 2013-14 ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSESSEES SAID OPTION/SCHEME FOR AVAILING VIVAD SE VISHWAS SCHEME, 2020. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16TH SEPTEMBER, 2020 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16TH SEPTEMBER, 2020 **JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI TIKA RAM SHARMA, 37, TULSIBALA ROAD, ULUBARI, GUWAHATI-781007, ASSAM 2 RESPONDENT ITO, WARD-1(4), GUWAHATI 3. 4. 5. CIT(A), GUWAHATI-1, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY. 1 ITA NO. 443/GAU/2019 TIKA RAM SHARMA, AY : 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM] I.T.A. NO. 443/GAU/2019 ASSESSMENT YEAR:2013-14 TIKA RAM SHARMA (PAN: AERPS2565M) VS. INCOME-TAX OFFICER, WARD-1(4), GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 10.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI J. P. GUPTA, AR FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), GUWAHATI-1, GUWAHATI DATED 22-12-2017 FOR ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET, THE LD. AR SHRI J. P. GUPTA DREW OUR ATTENTION TO THE FACT THAT THE APPELLANT-ASSESSEE HAS DECIDED TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). IN THE LIGHT OF THE AFORESAID FACT SINCE THE ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS APPLICATION INFORMING US THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME AND THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. IN CASE, IF THE COMPETENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES INTENTION TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, THEN THE 2 ITA NO. 443/GAU/2019 TIKA RAM SHARMA, AY : 2013-14 ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSESSEES SAID OPTION/SCHEME FOR AVAILING VIVAD SE VISHWAS SCHEME, 2020. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16TH SEPTEMBER, 2020 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16TH SEPTEMBER, 2020 **JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI TIKA RAM SHARMA, 37, TULSIBALA ROAD, ULUBARI, GUWAHATI-781007, ASSAM 2 RESPONDENT ITO, WARD-1(4), GUWAHATI 3. 4. 5. CIT(A), GUWAHATI-1, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY. 1 ITA NO. 443/GAU/2019 TIKA RAM SHARMA, AY : 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM] I.T.A. NO. 443/GAU/2019 ASSESSMENT YEAR:2013-14 TIKA RAM SHARMA (PAN: AERPS2565M) VS. INCOME-TAX OFFICER, WARD-1(4), GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 10.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI J. P. GUPTA, AR FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), GUWAHATI-1, GUWAHATI DATED 22-12-2017 FOR ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET, THE LD. AR SHRI J. P. GUPTA DREW OUR ATTENTION TO THE FACT THAT THE APPELLANT-ASSESSEE HAS DECIDED TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). IN THE LIGHT OF THE AFORESAID FACT SINCE THE ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS APPLICATION INFORMING US THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME AND THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. IN CASE, IF THE COMPETENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES INTENTION TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, THEN THE 2 ITA NO. 443/GAU/2019 TIKA RAM SHARMA, AY : 2013-14 ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSESSEES SAID OPTION/SCHEME FOR AVAILING VIVAD SE VISHWAS SCHEME, 2020. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16TH SEPTEMBER, 2020 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16TH SEPTEMBER, 2020 **JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI TIKA RAM SHARMA, 37, TULSIBALA ROAD, ULUBARI, GUWAHATI-781007, ASSAM 2 RESPONDENT ITO, WARD-1(4), GUWAHATI 3. 4. 5. CIT(A), GUWAHATI-1, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY. 1 ITA NO. 443/GAU/2019 TIKA RAM SHARMA, AY : 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM] I.T.A. NO. 443/GAU/2019 ASSESSMENT YEAR:2013-14 TIKA RAM SHARMA (PAN: AERPS2565M) VS. INCOME-TAX OFFICER, WARD-1(4), GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 10.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI J. P. GUPTA, AR FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), GUWAHATI-1, GUWAHATI DATED 22-12-2017 FOR ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET, THE LD. AR SHRI J. P. GUPTA DREW OUR ATTENTION TO THE FACT THAT THE APPELLANT-ASSESSEE HAS DECIDED TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). IN THE LIGHT OF THE AFORESAID FACT SINCE THE ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS APPLICATION INFORMING US THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME AND THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. IN CASE, IF THE COMPETENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES INTENTION TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, THEN THE 2 ITA NO. 443/GAU/2019 TIKA RAM SHARMA, AY : 2013-14 ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSESSEES SAID OPTION/SCHEME FOR AVAILING VIVAD SE VISHWAS SCHEME, 2020. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16TH SEPTEMBER, 2020 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16TH SEPTEMBER, 2020 **JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI TIKA RAM SHARMA, 37, TULSIBALA ROAD, ULUBARI, GUWAHATI-781007, ASSAM 2 RESPONDENT ITO, WARD-1(4), GUWAHATI 3. 4. 5. CIT(A), GUWAHATI-1, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY. 1 ITA NO. 443/GAU/2019 TIKA RAM SHARMA, AY : 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM] I.T.A. NO. 443/GAU/2019 ASSESSMENT YEAR:2013-14 TIKA RAM SHARMA (PAN: AERPS2565M) VS. INCOME-TAX OFFICER, WARD-1(4), GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 10.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI J. P. GUPTA, AR FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), GUWAHATI-1, GUWAHATI DATED 22-12-2017 FOR ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET, THE LD. AR SHRI J. P. GUPTA DREW OUR ATTENTION TO THE FACT THAT THE APPELLANT-ASSESSEE HAS DECIDED TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). IN THE LIGHT OF THE AFORESAID FACT SINCE THE ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS APPLICATION INFORMING US THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME AND THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. IN CASE, IF THE COMPETENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES INTENTION TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, THEN THE 2 ITA NO. 443/GAU/2019 TIKA RAM SHARMA, AY : 2013-14 ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSESSEES SAID OPTION/SCHEME FOR AVAILING VIVAD SE VISHWAS SCHEME, 2020. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16TH SEPTEMBER, 2020 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16TH SEPTEMBER, 2020 **JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI TIKA RAM SHARMA, 37, TULSIBALA ROAD, ULUBARI, GUWAHATI-781007, ASSAM 2 RESPONDENT ITO, WARD-1(4), GUWAHATI 3. 4. 5. CIT(A), GUWAHATI-1, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY. 1 ITA NO. 443/GAU/2019 TIKA RAM SHARMA, AY : 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM] I.T.A. NO. 443/GAU/2019 ASSESSMENT YEAR:2013-14 TIKA RAM SHARMA (PAN: AERPS2565M) VS. INCOME-TAX OFFICER, WARD-1(4), GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 10.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI J. P. GUPTA, AR FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), GUWAHATI-1, GUWAHATI DATED 22-12-2017 FOR ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET, THE LD. AR SHRI J. P. GUPTA DREW OUR ATTENTION TO THE FACT THAT THE APPELLANT-ASSESSEE HAS DECIDED TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). IN THE LIGHT OF THE AFORESAID FACT SINCE THE ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS APPLICATION INFORMING US THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME AND THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. IN CASE, IF THE COMPETENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES INTENTION TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, THEN THE 2 ITA NO. 443/GAU/2019 TIKA RAM SHARMA, AY : 2013-14 ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSESSEES SAID OPTION/SCHEME FOR AVAILING VIVAD SE VISHWAS SCHEME, 2020. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16TH SEPTEMBER, 2020 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16TH SEPTEMBER, 2020 **JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI TIKA RAM SHARMA, 37, TULSIBALA ROAD, ULUBARI, GUWAHATI-781007, ASSAM 2 RESPONDENT ITO, WARD-1(4), GUWAHATI 3. 4. 5. CIT(A), GUWAHATI-1, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.