Soveet Gupta, Siliguri V. ITO, Ward - 1(2) , Siliguri

ITA 1787/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6186 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 17-04-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 29-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Competent authority

Judgement Text

1 ITA NOS. 1785-1787/KOL/2019 SOVEET GUPTA, AYS : 2013-14 TO 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL A (SMC) BENCH, KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NOS. 1785 TO 1787/KOL/2019 ASSESSMENT YEARS:2013-14 TO 2015-16 SOVEET GUPTA (PAN: AQYPG9328F) VS. INCOME-TAX OFFICER, WD-1(2), SILIGURI APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 25.09.2020 DATE OF PRONOUNCEMENT 25.09.2020 FOR THE APPELLANT SHRI SUBASH AGARWAL, ADVOCATE FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT ORDER ALL THESE APPEALS PREFERRED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF LD. CIT(A), SILIGURI DATED 19-06-2019 FOR ASSESSMENT YEARS 2013-14 TO 2015-16. 2. AT THE OUTSET, LD. AR OF THE ASSESSEE SHRI SUBASH AGARWAL BROUGHT TO OUR NOTICE THAT ASSESSEE IS OPTING/OPTED TO AVAIL THE BENEFIT OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). IN THE LIGHT OF THE AFORESAID SUBMISSION SINCE THE ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEALS PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION AND THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME, THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEALS. IN CASE, IF THE COMPETENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES INTENTION 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, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEALS. 2 ITA NOS. 1785-1787/KOL/2019 SOVEET GUPTA, AYS : 2013-14 TO 2015-16 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEALS, WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSESSEES SAID OPTION/SCHEME FOR AVAILING VIVAD SE VISHWAS SCHEME, 2020. 5. IN THE RESULT, ALL THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 25 TH SEPTEMBER, 2020 SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 25TH SEPTEMBER, 2020 **JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI SOVEET GUPTA, C/O SUBASH AGARWAL & ASSOCIATES, ADVOCATES, SIDDHA GIBSON, 1, GIBSON LANE, SUITE 213, 2 ND FLOOR, KOLKATA- 700 069. 2 RESPONDENT ITO, WARD-1(2), SILIGURI. 3. 4. 5. CIT(A), SILIGURI. CIT- , SILIGURI DR, ITAT, KOLKATA / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR