Smt. Bina Garodia, Tinsukia V. Income Tax Officer, Ward-2, Tinsukia

ITA 72/GTY/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3241 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 28-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

1 ITA NO. 72/GAU/2019 SMT. BINA GARODIA, AY 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 72/GAU/2019 ASSESSMENT YEAS: 2010-11 SMT. BINA GARODIA (PAN: ACPPG0681G) VS. INCOME-TAX OFFICER, WARD-2, TINSUKIA APPELLANT RESPONDENT DATE OF HEARING 24.02.2021 DATE OF PRONOUNCEMENT 24.02.2021 FOR THE APPELLANT SHRI SANJAY MODY, AR FOR THE RESPONDENT SHRI ARUP CHATTERJEE, ADDL. CIT, SR. DR ORDER THIS APPEAL PREFERRED BY THE ASSESSEE IS A GAINST THE ORDER OF LD. CIT(A), DIBRUGARH DATED 26-12-2018 FOR ASSESSMENT YEAR 2010-11 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SHRI SANJAY MODY SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THIS APPEAL SINCE ASSESS EE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THIS APPEAL AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3. THEREFORE, TAKING INTO CONSIDER ATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2010-11 AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT WHICH IS PLACED ON FILE, I ALLOW THE ASSESSEE TO WI THDRAW THE IMPUGNED APPEAL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMIS SED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED: 24.02.2021 JD(SR.P.S.) 2 ITA NO. 72/GAU/2019 SMT. BINA GARODIA, AY 2010-11 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SMT. BINA GARODIA, C/O GARODIA TRADE & INDUSTRIES, D. M. LOHIA ROAD, TINSUKIA-786125. 2 RESPONDENT ITO, WARD-2, TINSUKIA 3. 4. 5. CIT(A), DIBRUGARH. CIT- DIBRUGARH DR, ITAT, GUWAHATI / TRUE COPY, BY ORDER, SENIOR PVT. SECY.