Rajkumar Prasant Kumar, Dibrugarh V. Income Tax Officer, Ward-1(2), Dibrugarh

ITA 71/GTY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5771 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 28-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

I.T.A. NO. 71/GAU/2019 A.Y. 2014-2015 RAJKUMAR PRASANT KUMAR 1 IN THE INCOME TAX APPELLATE TRIBUNAL, GUWAHATI BENCH : GUWAHATI [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 71/GAU/2019 ASSESSMENT YEAR: 2014-2015 RAJKUMAR PRASANT KUMAR,............................ ..........................APPELLANT C/O. BAHURAM JODHRAJ & COMPANY, A.T. ROAD, DIBRUGARH786001, ASSAM [PAN: AABHR8852C] -VS.- INCOME TAX OFFICER,................................ .....................................RESPONDENT WARD-1(2), DIBRUGARH APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI SUBHRAJYOTI BHATTACHARYYA, ADDITIONAL CIT, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : APRIL 23, 2021 DATE OF PRONOUNCING THE ORDER : APRIL 23, 2021 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ):- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER LD. COMMISSIONER OF INCOME TAX (APPEALS), DIBRUGARH DAT ED 28.12.2018. 2. IN THIS CASE, KARTA OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 23.03.2021 SEEKING 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 D ULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE D ESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SEC TION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. I.T.A. NO. 71/GAU/2019 A.Y. 2014-2015 RAJKUMAR PRASANT KUMAR 2 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMP LIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE KARTA OF THE ASSESSEE IS GRANTED AN D THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON APRIL 23, 202 1. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 23 RD DAY OF APRIL, 2021 COPIES TO : (1) RAJKUMAR PRASANT KUMAR, C/O. BAHURAM JODHRAJ & COMPANY, A.T. ROAD, DIBRUGARH786001, ASSAM (2) INCOME TAX OFFICER, WARD-1(2), DIBRUGARH (3) COMMISSIONER OF INCOME TAX (APPEALS), DIBRUGA RH, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SR. P.S. DDO, ITAT, GUWAHATI, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.