Samrat Apparels, Guwahati V. Income Tax Officer, TDS-1, Guwahati

ITA 451/GTY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2380 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 29-11-2019
• 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 NO. 451/GAU/2019 ASSESSMENT YEAR: 2014-15 SAMRAT APPARELS .................................APPELLANT RUKMINI SADAN, KEDAR ROAD, MACHKHOWA, GUWAHATI 781 001. [PAN : ABXFS 3881 G] 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: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)- GUWAHATI - 1 DATED 15.10.2019. 2. IN THIS CASE, THE PARTNER OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 27.01.2021SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL 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 2 ITA. NO.451/GAU/2019 (A.Y. 2014-15) SAMRAT APPARELS CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME 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SCHEME, 2020, THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN.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. SAMRAT APPARELS, RUKMINI SADAN, KEDAR ROAD, MACHKHOWA, GUWAHATI 781 001. 2. ITO, TDS-1, GUWAHATI. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY ITAT KOLKATA