EVERGREEN WELFARE ASSOCIATION,PATNA vs. ADDL.CIT, RANGE-1, PATNA

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ITA 244/PAT/2018Status: DisposedITAT Patna15 September 2020AY 2004-052 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's appeal was dismissed as withdrawn, with the understanding that if their application under the Vivad Se Viswas Scheme is rejected, the appeal may be restored. The revenue did not dispute this plea.

What were the facts?

The assessee's appeal for assessment year 2004-05 was filed against an order passed under section 143(3)/147 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Whether the appeal should be adjourned or dismissed as withdrawn in light of the assessee's application under the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA, “VIRTUAL” COURT, AT KOLKATA

Before: SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM

For Appellant: Shri K.N. Prasad, Advocate
For Respondent: Shri Ajay Kumar, Addl. CIT, Sr. D.R
Hearing: 15/09/2020Pronounced: 15/09/2020

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

1.

The assessee’s appeal for assessment year 2004-05, arises against the learned CIT(Appeals)-1, Patna’s order dated 28.06.2018, passed in case no. 369/A-1/2007-08 involving proceedings u/s 143(3) / 147 of the Income Tax Act, 1961 ( in short the ‘Act’). Heard both the parties. Case file 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.

Evergreen Welfare Association A.Y.: 2004-05

3.

This assessee’s appeal is dismissed as withdrawn in above terms.

Order pronounced in the Court on 15.09.2020

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