Praveen Goyal, New Delhi v. Income Tax Officer, Ward-4(2), Guwahati

ITA 467/GTY/2019 | 2016-2017
Pronouncement Date: 17-03-2021 | Result: Dismissed

Appeal Details

RSA Number 46722314 RSA 2019
Assessee PAN ACDPG1033G
Bench Guwahati
Appeal Number ITA 467/GTY/2019
Duration Of Justice 1 year(s) 2 month(s) 29 day(s)
Appellant Praveen Goyal, New Delhi
Respondent Income Tax Officer, Ward-4(2), Guwahati
Appeal Type Income Tax Appeal
Pronouncement Date 17-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 17-03-2021
Assessment Year 2016-2017
Appeal Filed On 18-12-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI E-COURT AT KOLKATA BEFORE SRI SANJAY GARG JUDICIAL MEMBER I.T.A. NO.466/GAU/2019 ASSESSMENT YEAR: 2016-17 MANJU GOYAL............................ ..APPELLANT BE-61 SHALIMAR BAG NEW DELHI 110088 [PAN :ACDPG1033G] VS. ITO WARD-4(2) GUWAHATI.......RESPONDENT I.T.A. NO.467/GAU/2019 ASSESSMENT YEAR: 2016-17 PRAVEEN GOYAL............................ ..APPELLANT BE-61 SHALIMAR BAG NEW DELHI 110088 [PAN :AFHPG2731A] VS. ITO WARD-4(2) GUWAHATI.......RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE APPELLANT. SHRI SUBHRAJYOTI BHATTACHARYA ACIT SR. DR APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : MARCH 17 2021 DATE OF PRONOUNCING THE ORDER : MARCH 17 2021 ORDER PER SANJAY GARG JUDICIAL MEMBER:- BOTH THESE APPEALS FILED BY THE DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS). 2. NONE APPEARED ON BEHALF OF THE ASSESSEES. AT THE OUTSET IT IS NOTICED THAT THE ASSESSEES HAVE MOVED SEPARATE APPLICATIONS FOR DISPOSING OFF THEIR APPEALS AS THE ASSESSEES HAVE OPTED FOR VIVAD SE VISHWAS SCHEME 2020. THEREFORE TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEES HAVE OPTED FOR THE VIVAD SE VISHWAS SCHEME THERE IS NO POINT IN KEEPING THE IMPUGNED APPEALS PENDING. FOR ANY REASON WHATSOEVER IF THE ASSESSEES FAIL TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME 2 I.T.A. NO.466 467/GAU/2019 MANJU GOYAL PRAVEEN GOYAL ASSESSMENT YEAR: 2016-17 2020 THEY WILL BE AT LIBERTY TO GET THEIR APPEAL RESTORED. UNDER THE CIRCUMSTANCES I ALLOW THE ASSESSEES TO WITHDRAW BOTH THE APPEALS. 5. IN THE RESULT BOTH THE APPEALS OF ASSESSEES ARE DISMISSED AS WITHDRAWN. KOLKATA THE 17 TH MARCH 2021. SD/- [ SANJAY GARG ] JUDICIAL MEMBER DATED : 17.03.2021 RS COPY OF THE ORDER FORWARDED TO: 1. (I) MANJU GOYAL (II) PRAVEEN GOYAL 2. ITO WARD-4(2) GUWAHATI 3. CIT(A)- 4. CIT- 5. CIT(DR) //TRUE COPY// BY ORDER SR. PS H.O/D.D.O I.T.A.T KOLKATA BENCHES KOLKATA .