DINESH KUMAR SONTHALIA (HUF),JAMSHEDPUR vs. ITO,WARD-1(2), JAMSHEDPUR

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ITA 134/RAN/2019Status: DisposedITAT Ranchi23 September 2020AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee informed the tribunal that they have filed an application under the Vivad Se Viswas Scheme. The tribunal accepted the assessee's plea for withdrawal of the appeal in light of this.

What were the facts?

The assessee's appeal for assessment year 2011-12 was filed against an order passed under section 147/143(3) of the Income Tax Act. The assessee sought to avail the benefit of the Vivad Se Viswas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI, “E” COURT, AT KOLKATA

Before: SHRI J. SUDHAKAR REDDY, AM & SHRI S.S. GODARA, JM

For Respondent: Shri N. S. Khalko, JCIT
Hearing: 02/09/2020Pronounced: 23/09/2020

आदेश / O R D E R Per Shri S. S. GODARA, JM:

1.

The assessee’s appeal for assessment year 2011-12 arises against the CIT(A)-Jamshedpur’s order dated 14/01/2019, passed in case no. 20/JSR/2018- 19 involving proceedings u/s 147 / 143(3) of the Income Tax Act, 1961 ( in short the ‘Act’). Case files perused.

2.

Learned counsel for the assessee submitted that the assessee is availing the amicable settlement benefit as per the “Vivad Se Viswas Scheme, 2020” and has filed an application in this regard. He wanted an adjournment or in the alternative

Dinesh Kumar Sonthalia(HUF) A.Y.: 2011-12 pleaded for protection that if its application under the scheme is rejected by the authorities, this appeal may be restored. Revenue is fair enough in not disputing assessee’s foregoing plea.

3.

This assessee’s appeal is dismissed as withdrawn in above terms.

Order pronounced in the Court on 23.09.2020

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