PRADIP KUMAR AGARWALLA GOYAL,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI
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Income Tax Appellate Tribunal, “GUWAHATI” BENCH, GUWAHATI
Before: SHRI RAJPAL YADAV, HON’BLE VICE- & SHRI MANISH BORAD, HON’BLE
IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI [THROUGH VIRTUAL COURT] BEFORE SHRI RAJPAL YADAV, HON’BLE VICE-PRESIDENT AND SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER ITA No.57/GTY/2020 Assessment Year: 2014-15 Pradip Kumar Agarwalla DCIT, Range-4, Goyal Guwahati House No.23, 1st Floor, 23 Vs. A C Dutta Lane, Kumarpara, Guwahati PAN: AHKPA4340E (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri N.T. Sherpa, JCIT Date of Hearing : 01.02.2023 Date of Pronouncement : 01.05.2023 O R D E R PER RAJPAL YADAV, HON’BLE VICE-PRESIDENT: This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-2, Guwahati both dated 22.03.2019.
In this case, the Authorized Representative of the assessee has moved an application informing us that the appeal has been settled under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the copy of the certificate in Form 5 for full and final settlement of tax arrears under section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020.
2 ITA No.57/GTY/2020 Assessment Year: 2014-15 Pradip Kumar Agarwalla Goyal 3. Per contra, the ld. DR did not have any objection in this regard.
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Scheme, 2020, the permission as sought by the assessee is granted and the appeal of the assessee is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 01.05.2023.
Sd/- Sd/- (MANISH BORAD) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE-PRESIDENT Kolkata, Dated: 01.05.2023. RS Copy to: 1. The Appellant: Pradip Kumar Agarwalla Goyal 2. The Respondent: DCIT, Range-4, Guwahati 3. The CIT, Concerned, Patna 4. The CIT (A) Concerned, Patna 5. The DR Concerned Bench
//True Copy// [ By Order
Assistant Registrar ITAT, Kolkata Benches, Kolkata