Bal Bharti Educational Trust, Guwahati V. Deputy Commissioner of Income Tax, Centralized Processing Centre, Bangalore

ITA 465/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6570 (ITAT-GUWAHATI)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 18-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA
• Assessee Lawyers: DILIP KUMAR BISWAL

Judgement Text

1 ITA NO. 465/GAU/2019 BAL BHARTI EDUCATION TRUST, AY : 2017-18 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. 465/GAU/2019 ASSESSMENT YEAR:2017-18 BAL BHARTI EDUCATION TRUST (PAN: AABTB0037F) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BANGALORE APPELLANT RESPONDENT DATE OF HEARING 10.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI DILIP KUMAR BISWAL, AR FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), GUWAHATI- 2, GUWAHATI DATED 30-09-2019 FOR THE ASSESSMENT YEAR 2017-18. 2. AT THE OUTSET, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE ASSESSEE INTENDS TO WITHDRAW THE APPEAL. THE LD. DR DOES NOT HAVE ANY OBJECTION. IN THE LIGHT OF THE AFORESAID FACTS, WE ALLOW THE ASSESSEE TO WITHDRAW THE APPEAL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN.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 : 16 TH SEPTEMBER, 2020 **JD.(SR.P.S.) 2 ITA NO. 465/GAU/2019 BAL BHARTI EDUCATION TRUST, AY : 2017-18 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT BAL BHARTI EDUCATION TRUST, SURVEY SAMANNAY PATH, BELTOLA, GUWAHATI-781028, ASSAM 2 RESPONDENT DY. CIT, CPC, BANGALORE 3. 4. 5. CIT(A), GUWAHATI-2, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY. 1 ITA NO. 465/GAU/2019 BAL BHARTI EDUCATION TRUST, AY : 2017-18 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. 465/GAU/2019 ASSESSMENT YEAR:2017-18 BAL BHARTI EDUCATION TRUST (PAN: AABTB0037F) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BANGALORE APPELLANT RESPONDENT DATE OF HEARING 10.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI DILIP KUMAR BISWAL, AR FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), GUWAHATI- 2, GUWAHATI DATED 30-09-2019 FOR THE ASSESSMENT YEAR 2017-18. 2. AT THE OUTSET, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE ASSESSEE INTENDS TO WITHDRAW THE APPEAL. THE LD. DR DOES NOT HAVE ANY OBJECTION. IN THE LIGHT OF THE AFORESAID FACTS, WE ALLOW THE ASSESSEE TO WITHDRAW THE APPEAL. 3. IN THE RESULT, THE APPEAL OF 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 : 16 TH SEPTEMBER, 2020 **JD.(SR.P.S.) 2 ITA NO. 465/GAU/2019 BAL BHARTI EDUCATION TRUST, AY : 2017-18 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT BAL BHARTI EDUCATION TRUST, SURVEY SAMANNAY PATH, BELTOLA, GUWAHATI-781028, ASSAM 2 RESPONDENT DY. CIT, CPC, BANGALORE 3. 4. 5. CIT(A), GUWAHATI-2, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY. 1 ITA NO. 465/GAU/2019 BAL BHARTI EDUCATION TRUST, AY : 2017-18 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. 465/GAU/2019 ASSESSMENT YEAR:2017-18 BAL BHARTI EDUCATION TRUST (PAN: AABTB0037F) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BANGALORE APPELLANT RESPONDENT DATE OF HEARING 10.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI DILIP KUMAR BISWAL, AR FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), GUWAHATI- 2, GUWAHATI DATED 30-09-2019 FOR THE ASSESSMENT YEAR 2017-18. 2. AT THE OUTSET, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE ASSESSEE INTENDS TO WITHDRAW THE APPEAL. THE LD. DR DOES NOT HAVE ANY OBJECTION. IN THE LIGHT OF THE AFORESAID FACTS, WE ALLOW THE ASSESSEE TO WITHDRAW THE APPEAL. 3. IN THE RESULT, THE APPEAL OF 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 : 16 TH SEPTEMBER, 2020 **JD.(SR.P.S.) 2 ITA NO. 465/GAU/2019 BAL BHARTI EDUCATION TRUST, AY : 2017-18 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT BAL BHARTI EDUCATION TRUST, SURVEY SAMANNAY PATH, BELTOLA, GUWAHATI-781028, ASSAM 2 RESPONDENT DY. CIT, CPC, BANGALORE 3. 4. 5. CIT(A), GUWAHATI-2, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY. 1 ITA NO. 465/GAU/2019 BAL BHARTI EDUCATION TRUST, AY : 2017-18 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. 465/GAU/2019 ASSESSMENT YEAR:2017-18 BAL BHARTI EDUCATION TRUST (PAN: AABTB0037F) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BANGALORE APPELLANT RESPONDENT DATE OF HEARING 10.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI DILIP KUMAR BISWAL, AR FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), GUWAHATI- 2, GUWAHATI DATED 30-09-2019 FOR THE ASSESSMENT YEAR 2017-18. 2. AT THE OUTSET, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE ASSESSEE INTENDS TO WITHDRAW THE APPEAL. THE LD. DR DOES NOT HAVE ANY OBJECTION. IN THE LIGHT OF THE AFORESAID FACTS, WE ALLOW THE ASSESSEE TO WITHDRAW THE APPEAL. 3. IN THE RESULT, THE APPEAL OF 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 : 16 TH SEPTEMBER, 2020 **JD.(SR.P.S.) 2 ITA NO. 465/GAU/2019 BAL BHARTI EDUCATION TRUST, AY : 2017-18 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT BAL BHARTI EDUCATION TRUST, SURVEY SAMANNAY PATH, BELTOLA, GUWAHATI-781028, ASSAM 2 RESPONDENT DY. CIT, CPC, BANGALORE 3. 4. 5. CIT(A), GUWAHATI-2, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY. 1 ITA NO. 465/GAU/2019 BAL BHARTI EDUCATION TRUST, AY : 2017-18 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. 465/GAU/2019 ASSESSMENT YEAR:2017-18 BAL BHARTI EDUCATION TRUST (PAN: AABTB0037F) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BANGALORE APPELLANT RESPONDENT DATE OF HEARING 10.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI DILIP KUMAR BISWAL, AR FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), GUWAHATI- 2, GUWAHATI DATED 30-09-2019 FOR THE ASSESSMENT YEAR 2017-18. 2. AT THE OUTSET, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE ASSESSEE INTENDS TO WITHDRAW THE APPEAL. THE LD. DR DOES NOT HAVE ANY OBJECTION. IN THE LIGHT OF THE AFORESAID FACTS, WE ALLOW THE ASSESSEE TO WITHDRAW THE APPEAL. 3. IN THE RESULT, THE APPEAL OF 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 : 16 TH SEPTEMBER, 2020 **JD.(SR.P.S.) 2 ITA NO. 465/GAU/2019 BAL BHARTI EDUCATION TRUST, AY : 2017-18 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT BAL BHARTI EDUCATION TRUST, SURVEY SAMANNAY PATH, BELTOLA, GUWAHATI-781028, ASSAM 2 RESPONDENT DY. CIT, CPC, BANGALORE 3. 4. 5. CIT(A), GUWAHATI-2, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY. 1 ITA NO. 465/GAU/2019 BAL BHARTI EDUCATION TRUST, AY : 2017-18 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. 465/GAU/2019 ASSESSMENT YEAR:2017-18 BAL BHARTI EDUCATION TRUST (PAN: AABTB0037F) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BANGALORE APPELLANT RESPONDENT DATE OF HEARING 10.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI DILIP KUMAR BISWAL, AR FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), GUWAHATI- 2, GUWAHATI DATED 30-09-2019 FOR THE ASSESSMENT YEAR 2017-18. 2. AT THE OUTSET, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE ASSESSEE INTENDS TO WITHDRAW THE APPEAL. THE LD. DR DOES NOT HAVE ANY OBJECTION. IN THE LIGHT OF THE AFORESAID FACTS, WE ALLOW THE ASSESSEE TO WITHDRAW THE APPEAL. 3. IN THE RESULT, THE APPEAL OF 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 : 16 TH SEPTEMBER, 2020 **JD.(SR.P.S.) 2 ITA NO. 465/GAU/2019 BAL BHARTI EDUCATION TRUST, AY : 2017-18 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT BAL BHARTI EDUCATION TRUST, SURVEY SAMANNAY PATH, BELTOLA, GUWAHATI-781028, ASSAM 2 RESPONDENT DY. CIT, CPC, BANGALORE 3. 4. 5. CIT(A), GUWAHATI-2, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.