ASHOK KUMAR AGARWAL(HUF),TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

PDF · subscribers
ITA 338/GTY/2018Status: DisposedITAT Guwahati17 June 2020AY 2015-164 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessees' request to withdraw their appeals, as the respondent (revenue) did not raise any objection. Consequently, all the appeals were dismissed as withdrawn.

What were the facts?

The assessees had filed declarations under the Direct Tax Vivad Se Vishwas Act, 2020, and received certificates from the designated authority. They subsequently requested to withdraw their pending appeals before the tribunal.

What were the issues?

Whether the appeals should be allowed to be withdrawn by the tribunal consequent to the assessees opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, “E

Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]

Hearing: 12/16.06.2020Pronounced: 17.06.2020

Heard together (13 matters)

ITA No. 333/Gau/2018
ITA No. 103/Gau/2019
I.T.A. No. 337/Gau/2018
I.T.A. No. 338/Gau/2018
I.T.A. Nos. 339/Gau/2018
I.T.A. Nos. 340/Gau/2018
I.T.A. Nos. 341/Gau/2018
I.T.A. Nos. 342/Gau/2018
I.T.A. Nos. 343/Gau/2018
I.T.A. Nos. 344/Gau/2018
I.T.A. Nos. 345/Gau/2018
I.T.A. Nos. 346/Gau/2018
I.T.A. Nos. 347/Gau/2018

Read from the judgment's own cause title. This page is filed under one of them.

ORDER All these appeals preferred by the different assessees are against the order of the Ld. CIT(A), Dibrugarh dated 19.09.2018 for AY 2015-16.

2.

At the outset, the Ld. Counsel for the assessee drew our attention to the aforesaid respective assessee’s letters dated 11.06.2020 wherein it has been stated that the respective assessee’s had filed a declaration under the Direct Tax Vivad Se Vishwas Act, 2020 (VSV Act) and pursuant to the same, certificate u/s. 5(1) of the VSV Act has been issued by the designated authority in Form No. 3 dated 08.06.2020. Hence, they requested before the Bench that the appeals under reference may be allowed to be withdrawn. Ld. DR did not raise any objection to this prayer of the assessee. These appeals were mentioned along with application for withdrawal on 12.06.2020, wherein the Ld. AR and Shri M. C. Omi Ningshen, Addl. CIT, Sr. DR was present. Since the appeals were not listed, it has been listed on 16.06.2020 and Shri N. K. Das, Addl. CIT, Sr. DR is present today and since there is no objection, we allow the request of assessee’s appeals listed supra to withdraw their appeals. Therefore, we allow the request of the assessees and dismiss all the appeals of the assessees as withdrawn.

3.

In the result, all the appeals of assessee are dismissed as withdrawn.

Order is pronounced in the open court on 17th June, 2020.

Sd/- Sd/- (Dr. A. L. Saini) (Aby. T. Varkey) Accountant Member Judicial Member Dated :17th June, 2020 Jd.(Sr.P.S.) Copy of the order forwarded to:

1.

Appellant – i) Dinesh Kumar Mukund Kumar ,ii) Ramesh Agarwal, iii) Ramesh Kumar Rohan Kumar, iv) Sudha Birmiwal. v) Dinesh Agarwal , vi) Shweta Agarwal, vii) Babita Agarwal, viii) Ramjilal Dipak Kumar (HUF ), ix) Deeta Devi Agarwal, x) Dipak Kumar Aditya Kumar C/o M/s. R. D. Brothers & Co. A.T. Road, Tinsukia-786125 xi) Ashok Kumar Agarwal(HUF), xii) Anju Agarwal, C/o M/s. Goyal Enterprises, A. T. Rpoad, Tinsukia-786125. xiii) Amit Bajoria, Flat No. 2A, Duke Manor, No. 7C, Priyanath Mullick Road, Kolkata-700 025. Respondent – ITO, Ward-3,1,2, Tinsukia, ITO, Ward-1(1), Dibrugarh 2 3. CIT(A), Dibrugarh CIT-, Dibrugarh 4.

5.

DR, ITAT, Guwahati.

Recent GST High Court judgments

Search GST case law →