Shri Jiban Paul, Sonitpur V. Income Tax Officer, Ward-1, Tezpur

ITA 49/GTY/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8968 (ITAT-GUWAHATI)
• Duration Of Justice: 3 year(s) 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 12-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA No. 49/GAU/2019 Assessment Year : 2013-2014 Shri Jiban Paul 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘GUWAHATI’ BENCH, KOLKATA [VIRTUAL COURT HEARING AT KOLKATA] Before Shri Ra jpal Yadav, Vice-President (KZ) & Dr. Ma nish Borad, Accountant Member I .T .A . No. 49/GAU/2019 Asses sment Year: 2013- 2014 Shri Jiban Paul,......................................................................Appellant Dhekiajuli Daily Market, Dhekiajuli, Sonitpur-784110, Assam [PAN: AZDPP5706E] -Vs.- Income Tax Officer,................................................................Respondent Ward-1. Tezpur Appeara nces by: N o n e, appeared on behalf of the assessee Shri N.T. Sherpa, JCIT, appeared on behalf of the Revenue Date of c onclud ing t he hea ring : Septem ber 08, 2022 Date of p ronounc ing the orde r: September 08, 2022 O R D E R Per Dr. Ma nish Borad, Accountant M ember- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), Guwahati-1, Guwahati dated 17.09.2018 passed for the assessment year 2013-14. 2. In this case, the assessee has moved an application dated 12 th August, 2022 stating therein that he has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme. For buttressing this plea, the assessee has filed a copy of Declaration in Form No. 5 which is being placed on record. Since the Department has issued Form No. 5, which is the ultimate declaration for the resolution of the dispute with the assessee, therefore, there is no ideal to keep this appeal pending. ITA No. 49/GAU/2019 Assessment Year : 2013-2014 Shri Jiban Paul 2 Accordingly, we dismiss this appeal of the assessee on the ground that dispute has been resolved under Vivad Se Viswas Scheme. 3. In the result , the a ppeal filed by the assessee is dismissed. Order pronounced in the open Court on September 08, 2022. Sd/- Sd/- (Ra jpal Yadav) (Dr. Ma nish Borad) Vice-President (KZ) Accounta nt Member Kolkata, the 8 th day of September, 2022 Copies to : (1) Shri Jiban Paul, Dhekiajuli Daily Market, Dhekiajuli, Sonitpur-784110, Assam (2) Income Tax Officer, Ward-1. Tezpur (3) Commissioner of Income Tax(Appeals), Guwahati-1, Guwahati (4) CIT--------, Guwahati (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.