KEDAR PRASAD GUPTA,BHOJPUR vs. I.T.O., WARD -1, ARA

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ITA 166/PAT/2017Status: DisposedITAT Patna14 September 2020AY 2010-115 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn, with a condition that they would be restored if the assessees failed to avail the settlement under the "Vivad Se Vishwas Scheme" for technical reasons.

What were the facts?

The assessees filed appeals before the ITAT for various assessment years. During the hearing, the counsels for the assessees stated that they were availing settlement under the "Vivad Se Vishwas Scheme".

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessees opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

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

Heard together (6 matters)

ITA No.01/Pat/2018
ITA No.157/Pat/2017
ITA No.257/Pat/2018
ITA No.62/Pat/2018
ITA No.43/Pat/2018
ITA No.10/Pat/2018

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

आदेश /O R D E R Per Bench(Oral): These five assessees have filed their instant respective appeal(s) for assessment years 2007-08, 2008-09, 2009-10, 2010-11 & 2014-15 involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’.

1.

ITA Nos.165&166/Pat/2017, ITA No.157/Pat/2017, ITA No.257/Pat/2018, ITA No.62/Pat/2018, ITA No.43/Pat/2018 & ITA No.10/Pat/2018 Kedar Prasad Gupta, Ashok Kumar, Bhojpur, Nawratan Prasad, Pawan Kumar, Dr. Kamini Choudhury Heard both the parties. Case files perused.

2.

Learned counsels representing respective assessees submitted at the outset that these assessees are availing settlement under the “Vivad Se Vishwas Scheme”. The ld. counsels have also filed their respective applications to this effect. Learned departmental representative does not raise any objection.

3.

After hearing foregoing rival submissions, we dismiss these instant appeals as withdrawn with a rider that the same shall be restored in case these assessees fail to avail its settlement under the “Vivad Se Vishwas Scheme” for technical reasons.

4.

These assessees appeals are dismissed as withdrawn in above terms.

Order pronounced in open court on 14/09/2020.

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