Sh. Uday Bhanoo, Muzaffarpur V. ITO, Ward-2(1), Muzaffarpur

ITA 99/PAT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1355 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 29-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Competent authority

Judgement Text

1 ITA NO. 99/PAT/2019 SHRI UDAY BHANOO, AY 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 99/PAT/2019 ASSESSMENT YEAR:2014-15 SHRI UDAY BHANOO (PAN: ACNPB0031F) VS. INCOME-TAX OFFICER, WARD- 2(1), MUZAFFARPUR APPELLANT RESPONDENT DATE OF HEARING 11.12.2020 DATE OF PRONOUNCEMENT 11.12.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI AJAY KUMAR, DR ORDER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), JAMSHEDPUR DATED 02-01-2019 FOR ASSESSMENT YEAR 2014-15. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTICED FROM THE LETTER OF THE ASSESSEES AR SHRI RAHUL ANAND DATED 09.12.2020 THAT THE ASSESSEE 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, A COPY OF THE SAID LETTER IS AVAILABLE IN FILE, WHICH IS BEFORE ME. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2014-15, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. IN THE LIGHT OF THE AFORESAID DISCUSSION AND THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT, THEREFORE, I ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- DATED : 11TH DECEMBER, 2020 (ABY. T. VARKEY) JUDICIAL MEMBER 2 ITA NO. 99/PAT/2019 SHRI UDAY BHANOO, AY 2014-15 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI UDAY BHANOO, NAI BAZAR, MUZAFFARPUR 2 RESPONDENT INCOME-TAX OFFICER, WARD-2(1), MUZAFFARPUR 3. 4. 5. CIT(A), JAMSHEDPUR CIT- JAMSHEDPUR DR, ITAT, PATNA. / TRUE COPY, BY ORDER, SENIOR PVT. SECY/DDO.