Shri Sadhan Sarkar, Agartala V. Income Tax Officer, Ward -3, Agartala

ITA 58/GTY/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1114 (ITAT-GUWAHATI)
• Duration Of Justice: 4 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 18-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI ‘DB’ BENCH AT KOLKATA (VIRTUAL HEARING) Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 58/GAU/2018 Assessment Year: 2014-15 Shri Sadhan Sarkar................................................Appellant [PAN: AHBPS 0355 A] Vs. ITO, Ward-3, Agartala..........................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Amit Kumar Pandey, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : May 26 th , 2022 Date of pronouncing the order : May 26 th , 2022 ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2014-15 is directed against the order of ld. Commissioner of Income Tax (Appeals)- Shillong passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) dated 09.01.2018. 2. At the outset, perusal of the records show that the assessee has opted under the Vivad Se Vishwas Scheme, 2020. Tax payable as per this scheme in the case of the assessee stood paid for the full and final settlement of tax arrears. Thus, ld. Counsel for the I.T.A. No.: 58/Gty/2018 Assessment Year: 2014-15 Shri Sadhan Sarkar. Page 2 of 3 assessee requested for withdrawing the instant appeal vide letter dated 14.12.2020. 3. Per contra, ld. D/R did not have any objection to this request of ld. Counsel for the assessee. 4. We have heard ld. D/R and perused the records placed before us. We have gone through the facts narrated by the ld. Counsel for the assessee stated herein above and find that the assessee has opted under the Vivad Se Vishwas Scheme, 2020 and paid taxes thereon. Request has been made for withdrawing the appeal. We, therefore, considering the facts of the case and the request made at the behest of the assessee, dismiss this appeal as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 26 th May, 2022. Sd/- Sd/- [Sanjay Garg] [Manish Borad] Judicial Member Accountant Member Dated: 26.05.2022 Bidhan (P.S.) I.T.A. No.: 58/Gty/2018 Assessment Year: 2014-15 Shri Sadhan Sarkar. Page 3 of 3 Copy of the order forwarded to: 1. Shri Sadhan Sarkar, Prop: M/s. M.L. International, M.G. Bazar, Agartala-799 001. 2. ITO, Ward-3, Agartala. 3. CIT(A)- Shillong. 4. CIT- 5. CIT(DR), Gauhati Bench, Gauhati. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata