Arun Kr. Gupta, Chapra V. DCIT, Central Circle-1, Patna

ITSSA 30/PAT/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3981 (ITAT-PATNA)
• Duration Of Justice: 3 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 03-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH AT KOLKATA [Virtual Court] Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI MANISH BORAD, ACCOUNTANT MEMBER I.T.(S.S.)A. Nos.: 28 to 30/Pat/2018 Assessment Years: 2007-08 to 2009-10 Arun Kr. Gupta........................................................Appellant [PAN: AHJPG 6534 H] Vs. DCIT, Central Circle-1, Patna................................Respondent Appearances by: Sh. Rakesh Kumar, Adv., appeared on behalf of the Assessee. Sh. Santosh Kumar, CIT (ITAT), appeared on behalf of the Revenue. Date of concluding the hearing : June 9 th , 2022 Date of pronouncing the order : June 10 th , 2022 ORDER Per Bench: The captioned appeals filed by the assessee pertaining to the Assessment Years (in short “AY”) 2007-08 to 2009-10 are directed against separate orders passed u/s 250(6) of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-3, Patna [in short ld. “CIT(A)”] dated 13.07.2018. 2. The ld. Counsel for the assessee has submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed application in this regard dated 09.06.2022. Tax payable as per this scheme in the case of the assessee stood paid and Form No.- I.T.A. Nos.: 28 to 30/Pat/2018 AYs: 2007-08 to 2009-10 Arun Kr. Gupta. Page 2 of 3 5 has been issued for the full and final settlement of tax arrears. Thus, ld. Counsel for the assessee requested for withdrawing the instant appeals. 3. Per contra, ld. D/R did not have any objection to this request of ld. Counsel for the assessee. 4. We have heard rival contentions 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, on the demands raised by the ld. AO in the assessment proceedings carried out subsequent to the passing of the impugned order, and have, thus, requested to withdraw the instant appeals. We, therefore, considering the facts of the case and the request made at the behest of the assessee, dismiss these appeals as withdrawn. 5. In the result, the appeals of the assessee are dismissed as withdrawn. Kolkata, the 10 th June, 2022. Sd/- Sd/- [Sanjay Garg] [Manish Borad] Judicial Member Accountant Member Dated: 10.06.2022 Bidhan (P.S.) I.T.A. Nos.: 28 to 30/Pat/2018 AYs: 2007-08 to 2009-10 Arun Kr. Gupta. Page 3 of 3 Copy of the order forwarded to: 1. Arun Kr. Gupta, Prop. M/s. Ashok Alankar, Sona Patti, Sahebganj, Chhapra-841 301. 2. DCIT, Central Circle-1, Patna. 3. CIT(A)-3, Patna. 4. CIT- 5. CIT(DR), Patna Bench, Patna. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata