SMT. VERSHA DEVI NEWATIA, BHAGALPUR V. ITO, WARD-1(3), BHAGALPUR

ITA 176/PAT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1659 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 21-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Competent authority

Judgement Text

1 ITA NO. 176/PAT/2019 VARSHA DEVI NEWATIA , AY 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 176/PAT/2019 ASSESSMENT YEAR:2014-15 VARSHA DEVI NEWATIA (PAN:ADMPN5475F) VS. INCOME-TAX OFFICER, WD-1(3), BHAGALPUR APPELLANT RESPONDENT DATE OF HEARING 10.12.2020 DATE OF PRONOUNCEMENT 10.12.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI AJAY KUMAR, DR ORDER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), BHAGALPUR DATED 11-04-2019 FOR ASSESSMENT YEAR 2014-15. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTICED THAT AN APPLICATION FOR WITHDRAWAL OF APPEAL DATED 10.10.2020 HAS BEEN PLACED IN FILE WHEREIN THE ASSESSEE HAS STATED 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 IS AWAITING THE ISSUE OF FORM NO. 3 FROM THE COMPETENT AUTHORITY. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2014-15, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, I TREAT THIS SUBMISSION OF THE LD. AR OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME, THEREFORE, I ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. IN CASE, IF THE COMPETENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES PROPOSAL TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, THEN THE ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, I ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 2 ITA NO. 176/PAT/2019 VARSHA DEVI NEWATIA , AY 2014-15 4. NEEDLESS TO SAY THAT MY AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSSSEES SAID OPTION/SCHEME FOR AVAILING VIVAD SE VISHWAS SCHEME, 2020. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- DATED : 10TH DECEMBER, 2020 (ABY. T. VARKEY) JUDICIAL MEMBER JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SM. VERSHA DEVI NEWATIA, C/O GOURI SHANKAR NEWATIA, ANKUR APARTMENT, NEAR MAHADEO CINEMA, BHAGALPUR, BIHAR-812002. 2 RESPONDENT ITO, WARD-1(3), BHAGALPUR 3. 4. 5. CIT(A), BHAGALPUR CIT- BHAGALPUR DR, ITAT, PATNA. / TRUE COPY, BY ORDER, SENIOR PVT. SECY/DDO.