Krishna Kumar Goenka, Guwahati v. Income Tax Officer, TDS-1, Guwahati

ITA 452/GTY/2019 | 2013-2014
Pronouncement Date: 13-05-2021 | Result: Dismissed

Appeal Details

RSA Number 45222314 RSA 2019
Assessee PAN ADRPG2720P
Bench Guwahati
Appeal Number ITA 452/GTY/2019
Duration Of Justice 1 year(s) 5 month(s) 14 day(s)
Appellant Krishna Kumar Goenka, Guwahati
Respondent Income Tax Officer, TDS-1, Guwahati
Appeal Type Income Tax Appeal
Pronouncement Date 13-05-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 13-05-2021
Assessment Year 2013-2014
Appeal Filed On 29-11-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA [BEFORE SHRI P.M. JAGTAP HONBLE VICE-PRESIDENT (KZ) & SHRI A.T. VARKEY HONBLE JM] [THROUGH VIRTUAL COURT] ITA. NOS. 452 & 453/GAU/2019 ASSESSMENT YEAR: 2013-14 & 2014-15 SHRI KRISHNA KUMAR GOENKA.................................APPELLANT RANI BAZAR BUILDING H.B. ROAD KUMARPATTY GUWAHATI 781 001. [PAN : ADRPG 2720 P] VS ITO TDS 1 GUWAHATI ....RESPONDENT APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI ARUP CHATTERJEE ADDL. CIT SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MAY 13 2021 DATE OF PRONOUNCING THE ORDER : MAY 13 2021 O R D E R PER BENCH: THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS)- GUWAHATI - 1BOTH DATED 19.08.2019. 2. IN THIS CASE THE ASSESSEE HAS MOVED AN APPLICATION DATED 20.04.2021SEEKING WITHDRAWAL OF THESE APPEALS ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEALS UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATES IN 2 ITA. NOS.452 & 453/GAU/2019 (A.Y. 2013-14 & 2014-15) SHRI KRISHNA KUMAR GOENKA FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAID SCHEME. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME 2020 THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THESE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH MAY 2021. SD/- SD/- (A.T.VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 13/05/2021 BISWAJIT SR. PS COPY OF ORDER FORWARDED TO: 1. SHRI KRISHNA KUMAR GOENKA RANI BAZAR BUILDING H.B. ROAD KUMARPATTY GUWAHATI 781 001. 2. ITO TDS-1 GUWAHATI. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY BY ORDER SR. PRIVATE SECRETARY ITAT KOLKATA