Mrs. Kalpana Dutta das, North Lakhimpur V. Assistant Commissioner of Income Tax, Circle-Tezpur, Tezpur

ITA 217/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4263 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 17-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA
• Assessee Lawyers: DILIP KUMAR BISWAL

Judgement Text

1 ITA NO. 217/GAU/2019 MRS. KALPANA DUTTA DAS, AY : 2010-11 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. 217/GAU/2019 ASSESSMENT YEAR:2010-11 MRS. KALPANA DUTTA DAS (PAN:ACBPD8877D) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-TEZPUR, TEZPUR APPELLANT RESPONDENT DATE OF HEARING 18.09.2020 DATE OF PRONOUNCEMENT 07.10.2020 FOR THE APPELLANT SHRI DILIP KUMAR BISWAL, AR FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT, SR. D R ORDER PER DR. A. L. SAINI, AM THIS APPEAL PREFERRED BY THE ASSESSEE AGAI NST THE ORDER OF LD. CIT(A), GUWAHATI-1, GUWAHATI DATED 07-02-2019 FOR ASSESSMENT YEAR 2010- 11. 2. AT THE OUTSET, THE LD. AR SHRI DILIP KUMAR BISWA L DREW OUR ATTENTION TO THE FACT THAT THE APPELLANT-ASSESSEE HAS DECIDED TO OPT FOR THE D IRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). IN THE LIGHT OF THE AFORESAID FACT SINCE THE ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME OF DIRECT TAX VIVAD SE V ISHWAS SCHEME, 2020, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TR EAT THIS APPLICATION INFORMING US THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME AN D THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. IN CASE, IF THE COMP ETENT 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 R ECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTI ONED APPEAL. 2 ITA NO. 217/GAU/2019 MRS. KALPANA DUTTA DAS, AY : 2010-11 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWI NG THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF THE COMPETENT A UTHORITY OF REVENUE TO ACCEPT THE ASSESSEES SAID OPTION/SCHEME FOR AVAILING VIVAD S E VISHWAS SCHEME, 2020. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 07.10.202 0 SD/- SD/- (ABY. T. VARKEY) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 07.10. 2020 **JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT MRS. KALPANA DUTTA DAS, L/R OF LATE DR. NOMAL CH. DAS, C/O DR. DAS HOSPITAL & DIAGNOSTIC CENTRE, WARD NO. 3, NAKARI, NORTH LAKHIMPUR, ASSAM-787001. 2 RESPONDENT ACIT, CIRCLE-TEZPUR, TEZPUR 3. 4. 5. CIT(A), GUWAHATI-1, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.