Pawan Kumar Sharma, Guwahati V. Joint Commissioner of Income tax, Range-3, Guwahati

ITA 160/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6654 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 12-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ANIL KUMAR AGARWAL
• Keywords: Competent authority
• Section: 201

Judgement Text

1 ITA NO. 16 0 /GAU/201 9 PAWAN KUMAR SHARMA , AY : 201 2 - 1 3 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM ] I.T.A. NO. 16 0 /GAU/201 9 ASSESSMENT YEAR: 20 1 2 - 1 3 PAWAN KUMAR SHARMA (PAN: AHKPS7756E) VS. JOINT COMMISSIONER OF INCOME - TAX, RANGE - 3, GUWAHATI APP ELLANT RESPONDENT DATE OF HEARING 0 8 .0 9 .20 20 DATE OF PRONOUNCEMENT 10 .0 9 .20 20 FOR THE APP ELLANT SHRI A NIL KUMAR AGARWAL, AR FOR THE RESPONDENT SHRI AMITAVA SEN, JCIT ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) , GUWAHATI - 2 , GUWAHATI DATED 31 - 01 - 2019 FOR THE ASSESSMENT YEAR 2012 - 13. 2. AT THE TIME OF HEARING IT HAS BEEN B ROUGHT TO OUR NOTICE THAT THE ASSESSEE HAS OPTED FOR THE SCHEME UNDER SUB - SECTION (5) OF SECTION 4 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 BEFORE THE CONCERNED REVENUE AUTHORITY. SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME THERE IS NO PURPOSE IN KEEP ING THE APPEAL PENDING. THEREFORE, WE ALLOW THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN WITH A CAVEAT THAT IN CASE THE COMPETENT AUTHORITY DOES NOT ACCEPT THE ASSESSEE'S PROPOSAL THEN THE ASSESSEE IS AT LIBERTY TO FILE AN APPLICATION BEFORE THE TRIBUNAL FO R RECALL ING THIS ORDER . 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 10 SEPTEMBER, 2020 SD/ - SD/ - ( DR. A. L. SAINI ) ( ABY. T. VARKEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 10 SEPTEMBER , 2020 2 ITA NO. 16 0 /GAU/201 9 PAWAN KUMAR SHARMA , AY : 201 2 - 1 3 ** JD. (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI PAWAN KUMAR SHARMA, GROUND FLOOR, C/O SHARMA RICE MILL, N. S. ROAD, FATASHIL, GUWAHATI - 781025. . 2 RESPONDENT J CIT, RANGE - 3, GUWAHATI 3. 4. 5. CIT (A), GUWAHAT I - 2 , GUWAHATI CIT - , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.