Deputy Commissioner of Income Tax, Circle-4, Guwahati v. Shri Pradip Kumar Agarwalla Goyal, Guwahati

ITA 230/GTY/2018 | 2014-2015
Pronouncement Date: 10-03-2021 | Result: Dismissed

Appeal Details

RSA Number 23022314 RSA 2018
Assessee PAN AHKPA4340E
Bench Guwahati
Appeal Number ITA 230/GTY/2018
Duration Of Justice 2 year(s) 5 month(s) 27 day(s)
Appellant Deputy Commissioner of Income Tax, Circle-4, Guwahati
Respondent Shri Pradip Kumar Agarwalla Goyal, Guwahati
Appeal Type Income Tax Appeal
Pronouncement Date 10-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 10-03-2021
Assessment Year 2014-2015
Appeal Filed On 13-09-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH AT KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER & SRI ABY T. VARKEY JUDICIAL MEMBER) I.T.A. NO. 230/GAU/2018 ASSESSMENT YEAR: 2014-15 DCIT CIRCLE-4 GUWAHATI...................................................................................................APPELLANT VS. SHRI PRADIP KUMAR AGARWALLA GOYAL.......................................................................RESPONDENT [PAN: AHKPA 4340 E] APPEARANCES BY: SH. ARUP CHATTERJEE ADDL. CIT APPEARED ON BEHALF OF THE REVENUE. NONE APPEARED ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : FEBRUARY 25 TH 2021 DATE OF PRONOUNCING THE ORDER : MARCH 10 TH 2021 ORDER PER BENCH : THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) GUWAHATI-2 [HEREINAFTER THE CIT(A)] PASSED U/S. 250 OF THE INCOME TAX ACT 1961 (THE ACT) FOR THE ASSESSMENT YEAR 2014-15. 2. THE ASSESSEE VIDE HIS LETTER DATED 21.01.2021 SUBMITTED THAT HE HAS AVAILED THE SCHEME UNDER VIVAD SE VISHWAS ACT 2020 . THE ASSESSEE STATES THAT HE HAS BEEN GRANTED CERTIFICATE BY THE DESIGNATED AUTHORITY IN FORM NO.-3 UNDER THE PROVISIONS OF VIVAD SE VISHWAS ACT 2020 .HE FURTHER SUBMITS THAT U/S 4(2) OF THE VIVAD SE VISHWAS ACT 2020 THE REVENUE APPEAL SHOULD BE DEEMED TO HAVE BEEN WITHDRAWN. THUS HE REQUESTS THAT THE REVENUE APPEAL BE DISMISSED AS WITHDRAWN. 3. THE LD. D/R HAS NO OBJECTION TO THE REVENUE APPEAL BEING DISMISSED AS WITHDRAWN. 4. IN VIEW OF THE SUBMISSIONS OF BOTH THE PARTIES THE REVENUE APPEAL IS DISMISSED AS DEEMED TO HAVE BEEN WITHDRAWN. 2 I.T.A. NO. 230/GAU/2018 ASSESSMENT YEAR: 2014-15 SHRI PRADIP KUMAR AGARWALLA GOYAL. KOLKATA THE 10 TH MARCH 2021. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 10.03.2021 BIDHAN (P.S.) COPY OF THE ORDER FORWARDED TO: 1. DCIT CIRCLE-4 GUWAHATI. 2. SHRI PRADIP KUMAR AGARWALLA GOYAL HOUSE NO. 23 A.C. DUTTA LANE F.A. ROAD GUWAHATI-781 001. 3. CIT(A) 4. CIT- 5. CIT(DR) GAUHATI BENCHES GAUHATI. TRUE COPY BY ORDER PRIVATE SECRETARY ITAT KOLKATA BENCHES