B.T.Transport, Ranchi V. ACIT,Circle-2, Ranchi

ITA 60/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2794 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 11-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : RANCHI BENCH : E - COURT HEARING AT KOLKATA [BEFORE HONBLE SHRI J. SUDHAKAR REDDY, AM AND HONBLE SHRI S.S. GODARA, JM ] ITA NO . 60 /RAN/201 9 A.Y 201 5 - 16 M/S. B.T TRANSPORT PAN: AAKFB2120L VS. ACIT, CIR 02, RANCHI APPELLANT RESPONDENT FOR THE APPELLANT /ASSESSEE NONE APPEARED FOR THE RESPONDENT /DEPARTMENT SHRI CHINMYA ANURANGABADKAR, LD. J CIT / SR. DR DATE OF HEARING (VIRTUAL) 24 - 11 - 2020 DATE OF PRONOUNCEMENT 24 - 11 - 2020 ORDER SHRI S.S. GODARA, JM : 1. TH IS ASSESSEE S APPEAL FOR ASSESSMENT YEAR 201 5 - 16 ARISE S AGAINST THE CIT(A) - , RANCHIS ORDER S DT. 1 1 - 12 - 2018 CONFIRMING THE ASSESSMENT ORDER DATED 2 1 - 12 - 2017 PASSED BY THE AOS ACTION INVOLVING PROCEEDINGS U/S . 1 43(3) OF THE INCOME - TAX ACT, 1961 ( IN SHORT ACT ) . HEARD BOTH THE LD. SR.DR . CASE FILE PERUSED. 2. IT IS NOTICED THAT THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS AVAILING THE VIVAD SE VI SHWAS SCHEME AND HAS FILED AN APPLICATION IN THIS REGARD. HE WANTED AN ADJOURNMENT OR IN THE ALTERNATIVE PLEADED FOR PROTECTION THAT, IF ITS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, THE APPEAL MAY BE RESTORED. HE SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, HE WOULD WITHDRAW THIS APPEAL BEFORE THE TRIBUNAL. THE LD. DR HAD NO OBJECTION. 2 IT A NO. 60/RAN/19 AY 20 15 - 16 M/S. B.T TRANSPORT 2 3. AFTER HEARING THE LD. DR , WE DISMISS THIS APPEAL AS WITHDRAWN WITH THE CONDITION THAT THE SAME SHALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN IN ABOVE TERMS . ORDER PRONOUN CED IN THE COURT ON 24 - 11 - 2020 SD/ - SD/ - [ J.SUDHAKAR REDDY ] [ S.S.GODARA ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24 - 11 2020 **PRADIP, SR. PS C OPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ ASSESSEE: M/S. B.T TRANSPORT C/O CHOWDHURY AGARWAL & THAPA, 4 TH FL., KAULESHWARI TOWER, KUTCHERY CHOWK, RANCHI - 834001. 2. RESPONDENT/ DEPARTMENT: O/O T HE ACIT, CIR - 2, ANNEXE BUILDING, MAIN ROAD, RANCHI - 834001. 3..C.I.T (A) . - 4. C.I.T. - JHARKHAND . 5. CIT(DR), RANCHI BENCH, RANCHI . TRUE COPY BY ORDER ASSISTANT REGISTRAR / SENIOR P.S