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Income Tax Appellate Tribunal, PATNA ‘VIRTUAL COURT’ AT KOLKATA
Before: SHRI J. SUDHAKAR REDDY, HON’BLE & SHRI S.S. GODARA HON’BLE]
Date of concluding the hearing : September 22, 2020 Date of pronouncing the order September 22, 2020 ORDER
PER J. SUDHAKAR REDDY, HON’BLE AM
This appeal filed by the revenue is directed against the order of the Learned Commissioner of Income Tax (Appeals)- I, Patna, (hereinafter the ‘ld. CIT (A)’), dt. 03.07.2019, passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), relating to the Assessment Year 2014-15.
The ld. Counsel for the assessee submitted that an application has been filed by the assessee for settlement of this dispute in this revenue appeal under the “Vivaad Se Vishwas Scheme”.
Thus, this revenue appeal is dismissed as withdrawn with a condition that if the assessee’s application for settlement of this revenue appeal is not accepted under the “Vivaad Se Vishwas Scheme”, this appeal would get revived. The revenue
Assessment Year: 2014-15 Amit Kumar Banka shall file suitable application for restoration of the appeal in such situation. In view of the above discussion, we dismiss this appeal conditionally, as withdrawn.
In the result, appeal of the revenue is dismissed. Order Pronounced in the Open Court on 22nd September, 2020. Sd/- Sd/- (S.S. Godara) (J. Sudhakar Reddy) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 22/09/2020 Biswajit, Sr. PS Copy of order forwarded to:
1. 1. ACIT, Circle – 1, Patna.
2. Amit Kumar Banka, Jhauganj, Ghat Lane, Opp. Pittal ke Mahadeo, Patna City, Patna – 800008.
3. The CIT(A) 4. The CIT 5. DR True Copy, By order,
Sr. Private Secretary ITAT, Patna Bench