SHAILESH KUMAR DWIVEDI,RANCHI vs. ITO/DCIT/ACIT,CIRCLE-3, RANCHI

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ITA 279/RAN/2019Status: DisposedITAT Ranchi23 September 2020AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the assessee's appeal as withdrawn. This was based on the assessee's submission that they have applied for settlement under the Vivad Se Viswas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2014-15 against an order passed under Section 263 read with Section 143(3) of the Income Tax Act. The assessee informed the tribunal that they are availing the benefit of the Vivad Se Viswas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be adjourned or dismissed in light of the assessee's application under the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 263,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 Appellant: Shri P. N. Dubey, Advocate
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 2014-15 arises against the PCIT- Ranchi’s order dated 31/03/2019, passed in memo no. PCIT/RAN/proceeding u/s 263/ 2018-19 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ( in short the ‘Act’). Heard both the parties. 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 before the competent authority. He wanted an adjournment or in the alternative pleaded for protection that if his application under the scheme is rejected by the authorities, the appeal may be restored. Revenue is fair enough in not disputing assessee’s foregoing plea.

Shailesh Kumar Dwivedi A.Y.: 2014-15

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This assessee’s appeal is dismissed as withdrawn in above terms.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