Sakhawat Hussain, Guwahati V. Deputy Commissioner of Income Tax, Circle-3, Guwahati

ITA 165/GTY/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4536 (ITAT-GUWAHATI)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 29-10-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBHRAJYOTI BHATTACHARYA LD
• Keywords: Competent authority
• Section: 13

Judgement Text

1 ITA NO . 165 / GAU/ 2020 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA [BEFORE SHRI P.M. JAGTAP, HONBLE V.P (KZ) & SHRI A. T. VARKEY, JM ] I.T.A. NO. 165 /GAU/20 20 ASSESSMENT YEAR:20 12 - 13 SAKHAWAT HUSSAIN, C/O TIME FURNISHING, R.P. ROAD, GAN ESHGURI, PIN - 781005,ASSAM. PAN: ABGPH3089K VS. D.C.I.T, CIRCLE - 3, GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 24 .0 9 .2020 DATE OF PRONOUNCEMENT 24 .0 9 .2020 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI SUBHRAJYOTI BHATTACHARYA, LD. SR.DR ORDER P ER SHRI A.T.VARKEY, JM TH IS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) , 2, GUWAHATI DATED 27 - 08 - 2018 FOR THE ASSESSMENT YEAR S 2012 - 13 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTICED FROM THE L ETTER OF THE ASSESSEE DATED 10.09.2021 THAT THE ASSESSEE HAD OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME) AND HAD FILED FORM - 1, FORM - 2 BEFORE THE COMPETENT AUTHORITY AND PURSUANT TO WHICH THE ASSESSEE HAD RECEIVED FORM NO.3 FROM THE COMPETENT AUTHORITY. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME AND IS IN RECEIPT OF FORM NO. 3 , THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAI D DISCUSSION, WE TREAT THIS SUBMISSION OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME AND IS IN RECEIPT 2 ITA NO . 165 / GAU/ 2020 OF FORM NO.3 , THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL WITH A CAVEAT THAT IN CASE, IF THE COMPETENT AUTHORITY UNDER THE SCHEME, DOES NOT ACCEPT THE PROPOSAL OF ASSESSEE TO OPT FOR THE SCHEME, THEN THE ASSESSEE IS AT LIBE RTY TO MOVE AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 4. NEEDLESS TO SAY THAT THE AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASS E SSEES SAID OPTION/SCHEME FOR AVAILING VIVAD SE VISHWAS SCHEM E, 2020 PROVIDED THE ASSESSEE REMITS THE TAX DUE AS PER FORM NO. 3 OF THE SCHEME . 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 24 TH SEPTEMBER, 2020 SD/ - SD/ - (P.M.JAGTAP) ( ABY. T. VARKEY ) VICE - PRESIDENT (KZ) JUDICIAL MEMBER DATED : 24 TH SEPTEMBER, 2020 **PP (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. RESPECTIVE APPELLANT /ASSESSEE 2 RESPONDENT /DEPARTMENT 3. 4. 5. CIT(A), CIT - , DR, ITAT, GUWAHATI . / TRUE COPY/ BY ORDER, SENIOR PVT. SECY.