Shreemati Makani Baruah, Guwahati V. Income Tax Officer, Ward-1(2), Guwahati

ITA 218/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4264 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 1992-1993
• Appeal Filed On: 20-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA

Judgement Text

1 ITA NO. 218/GAU/2019 SMT. MAKANI BARUAH, AY : 1992-93 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. 218/GAU/2019 ASSESSMENT YEAR:1992-93 SMT. MAKANI BARUAH, GUWAHATI (PAN: AGQPB3714Q) VS. INCOME-TAX OFFICER, WARD-1(2), GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 18.09.2020 DATE OF PRONOUNCEMENT 07.10.2020 FOR THE APPELLANT NONE APPEARED FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT, SR. D R ORDER PER DR. A. L. SAINI, AM THIS IS AN APPEAL PREFERRED BY THE ASSESSE E AGAINST THE ORDER OF LD. CIT(A), GUWAHATI DATED 19-12-2013 FOR THE ASSESSMENT YEAR 1992-93. 2. THOUGH NONE APPEARED FOR THE ASSESSEE, WE NOTE T HAT THERE IS AN APPLICATION FILED BY THE ASSESSEE HAVING FILED A DECLARATION IN FORM 1 A ND 2 IN ACCORDANCE WITH THE PROVISIONS OF SECTION 4 OF THE DIRECT TAX VIVAD SE BISWS ACT, 202 0. HENCE, HE DOES NOT WANT TO PURSUE THIS APPEAL. ON PERUSAL OF THE SAID APPLICATION, W E NOTE THAT THE ASSESSEE IS OPTING TO AVAIL THE BENEFIT OF DIRECT 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 VISHWAS SCHEME, 2020, THERE IS NO POIN T 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 2 ITA NO. 218/GAU/2019 SMT. MAKANI BARUAH, AY : 1992-93 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. 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. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISS ED 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 SMT. MAKANI BARUAH, L/R OF LATE DWAR IK CHANDRA BARUAH, SEWALI PATH, HATIGAON, GUWAHATI-781038. 2 RESPONDENT ITO, WARD-1(2), GUWAHATI 3. 4. 5. CIT(A), GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.