Brahamaputra Real Estate and Developers Private Limited, Guwahati V. Income Tax Officer, TDS-1, Guwahati

ITA 449/GTY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2379 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 26-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARUP CHATTERJEE CIT SR DR R
• Keywords: TDS
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA [BEFORE SHRI P.M. JAGTAP, HONBLE VICE-PRESIDENT (KZ) & SHRI A.T. VARKEY, HONBLE JM] [THROUGH VIRTUAL COURT] ITA. NOS. 448 & 449/GAU/2019 ASSESSMENT YEAR: 2018-19 M/S. BRAHMAPUTRA REAL ESTATE AND ENCLAVE PVT. LTD. .................................APPELLANT 4 TH FLOOR, ROYAL PLAZA, CHRISTIAN BASTI, GUWAHATI 781 005. [PAN : AAECB 7978 B] VS ITO, TDS 1, GUWAHATI ....RESPONDENT APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI ARUP CHATTERJEE, ADDL. CIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MAY 13, 2021 DATE OF PRONOUNCING THE ORDER : MAY 13, 2021 O R D E R PER BENCH: THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS)- GUWAHATI - 1BOTH DATED 30.08.2019. 2. IN THIS CASE, THE DIRECTOR OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 19.03.2021SEEKING WITHDRAWAL OF THESE APPEALS ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEALS UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATES IN FORM NO. 3 AS PER SECTION 5(1) OF THE 2 ITA. NOS.448 & 449/GAU/2019 (A.Y. 2018-19) M/S. BRAHMAPUTRA REAL ESTATE & ENCLAVE PRIVATE LIMITED SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAID SCHEME. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THESE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH MAY, 2021. SD/- SD/- (A.T.VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 13/05/2021 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. BRAHMAPUTRA REAL ESTATE AND ENCLAVE PRIVATE LIMITED, 4 TH FLOOR, ROAYL PLAZA, CHRISTIAN BASTI, GUWAHATI 781 005. 2. ITO, TDS-1, GUWAHATI. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY ITAT KOLKATA