SHRI RUPAK SINGH,KODERMA vs. ITO,WARD-1(5), KODERMA

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ITA 189/RAN/2019Status: DisposedITAT Ranchi24 November 2020AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn. However, it was stipulated that the appeal would be restored if the assessee's application under the 'Vivad Se Vishwas Scheme' is not approved by the authorities.

What were the facts?

The assessee filed an appeal for AY 2010-11. The assessee informed the tribunal that they have applied under the 'Vivad Se Vishwas Scheme' and requested an adjournment or protection for the appeal to be restored if the application is rejected.

What were the issues?

The primary issue was the assessee's intention to resolve the dispute under the 'Vivad Se Vishwas Scheme' and its impact on the pending appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, : RANCHI BENCH :

Before: Hon’ble Shri J. Sudhakar Reddy, AM & Hon’ble Shri S.S. Godara, JM]

ORDER Shri S.S. Godara, JM:

1.

This Assessee’s appeal for assessment year 2010-11 arises against the CIT(A)-, Hazaribagh’s order dt. 19-01-2019 confirming the assessment order dated 14-12-2017 passed by the AO’s action involving proceedings u/s. 143(3) of the Income-tax Act, 1961 ( in short ‘Act’). Heard both the parties. Case file perused.

2.

The Ld. Counsel for the assessee submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed an application in this regard. He wanted an adjournment or in the alternative pleaded for protection that, if its application under the scheme is rejected by the authorities, the appeal may be restored. He submitted that if

3.

After hearing rival contentions, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute under “Vivad Se Vishwas Scheme”.

4.

In the result, the appeal of assessee is dismissed as withdrawn in above terms.

Order pronounced in the Court on 24-11-2020 Sd/- Sd/- [ J.Sudhakar Reddy ] [ S.S.Godara ] Accountant Member Judicial Member Dated : 24-112020 **PRADIP, Sr. PS Copy of the order forwarded to:

1. 1. Appellant/Assessee: Shri Rupak Singh C/o M/s. Krishna Stone Chips P.O Masnodih, Thana-Domchanch, Dist- Koerma-825407.

2. Respondent/Department: The Income Tax Officer, Ward 1(5), P.G Complex, 1st Fl., Bypass Road, Jhumri Talaiya, Koderma-825409. 3..C.I.T(A).- 4. C.I.T.- Jharkhand.

5. CIT(DR), Ranchi Bench, Ranchi.

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