Avinash Singh Son Of Late Shankar ... vs Deputy Commissioner Of Income Tax
2021 Latest Caselaw 325 Jhar

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IN THE HIGH COURT OF JHARKHAND AT RANCHI

                    T.A No. 8 of 2016


Avinash Singh son of Late Shankar Singh, Prop. M/s Singh Trading co.,
Near Hanuman Mandir, Main Road, Mango, P.O- Mango, Town-
Jamshedpur, P.S. Mango, District-East Singhbhum, PIN-831012.
                                                      ......      Appellant
                            Versus
Deputy Commissioner of Income Tax, Circle-1, Jamshedpur having its
office at 47, C.H Area, P.S-Bistupur, P.O-Bistupur, Town-Jamshedpur,
District-East, PIN-831011.                ......      ....     Respondent
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CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SUJIT NARAYAN PRASAD

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For the Appellants : Ms. Rakhi Sharma, Advocate For the Respondent : Mr. Rahul Lamba, Advocate

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Oral Judgment:

Order No.16/Dated: 21st January, 2021

1. With consent of the parties, hearing of the matter has been done

through video conferencing and there is no complaint whatsoever regarding

audio and visual quality.

2. The instant appeal filed under Section 260A of the Income Tax Act,

1961, is directed against the order dated 26.10.2015 passed by the Income

Tax Appellate Tribunal, Circuit Bench, Ranchi in I.T.A No.40/RAN/2013

for the Assessment year 2009-10, whereby and whereunder the Tribunal has

dismissed the appeal.

3. Learned counsel for the appellant in course of argument, has

submitted by putting reliance upon the Act which has been notified on

17.03.2020, known as 'The Direct Tax Vivad Se Vishwas Act, 2020' and

sought for leave of this Court to withdraw the instant appeal to take recourse

of the aforesaid provision for redressal of his grievance.

4. Mr. Rahul Lamba, learned counsel for the respondent has raised no

objection.

5. In view of such submission of the learned counsel for the parties, the

appeal is disposed of, however, with liberty to the appellant to approach

before the competent authority as per the provision made in 'The Direct Tax

Vivad Se Vishwas Act, 2020'.

6. Needless to say, if such application would be filed by the appellant

under the aforesaid provision, it would be dealt with by the competent

authority in accordance with law.

(Dr. Ravi Ranjan, C.J.)

(Sujit Narayan Prasad, J.) Saket/-

N.A.F.R.