Anil Kr. Sinha, Samastipur V. DCIT, Central Circle-2, Patna

ITSSA 41/PAT/2017

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4827 (ITAT-PATNA)
• Duration Of Justice: 4 year(s) 5 month(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 05-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 05-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH AT KOLKATA [Virtual Court] (Before Sri Manish Borad, Accountant Member & Sri Sonjoy Sarma, Judicial Member) I.T.(S.S.)A. Nos.: 35 to 41/Pat/2017 Assessment Years: 2004-05 to 2010-11 Anil Kumar Sinha...................................................................Appellant [PAN: BZQPS 6691 K] Vs. DCIT, Central Circle-2, Patna...............................................Respondent Appearances by: Sh. A.K. Rastogi, Sr. Adv. & Sh. Rakesh Kumar, Adv., appeared on behalf of the Assessee. Sh. Sanjay Mukherjee, CIT, ITAT, appeared on behalf of the Revenue. Date of concluding the hearing : April 5 th , 2022 Date of pronouncing the order : April 6 th , 2022 ORDER Per Bench: These appeals filed by the assessee pertaining to the Assessment Years (in short “AY”) 2004-05 to 2010-11 are directed against the order of ld. Commissioner of Income-tax (Appeals)-3, Patna [in short ld. “CIT(A)”] dated 29.08.2017 which is arising out of the assessment order framed u/s 154 of the Income Tax Act, 1961 (in short the “Act”) dated 20.08.2015 by DCIT, Central Circle-2, Patna. 2. At the outset, ld. Counsel for the assessee submitted that the assessee opted under the Vivad Se Vishwas Scheme, 2020. Tax payable as per this scheme in the case of the assessee stood paid for the full and final settlement of tax arrears. Thus, ld. Counsel for the assessee requested for withdrawing the instant appeal. 3. Per contra, ld. D/R did not have any objection to this request of ld. Counsel for the assessee. I.T.(S.S.)A. Nos.: 35 to 41/Pat/2017 Assessment Years: 2004-05 to 2010-11 Anil Kumar Sinha. Page 2 of 3 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. Request has been made for withdrawing the appeal. 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 6 th April, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 06.04.2022 Bidhan (P.S.) Copy of the order forwarded to: 1. Anil Kumar Sinha, Parmeswari Sadan, Thana Road, Dalsingh Sarai, Samastipur-848 114. 2. DCIT, Central Circle-2, Patna. 3. CIT(A)-3, Patna. 4. CIT- 5. CIT(DR), Patna Bench, Patna. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata I.T.(S.S.)A. Nos.: 35 to 41/Pat/2017 Assessment Years: 2004-05 to 2010-11 Anil Kumar Sinha. Page 3 of 3 Date of Dictation 06.04.2022 Date on which the typed order is placed before the dictating Member and other Member 06.04.2022 Date on which the order came back to Sr. P.S. 08.04.2022 Date on which file(s) go(es) to the Bench Clerk 08.04.2022 Date on which file(s) go(es) to the O.S. Date of despatch of the order