Mr. Bipul Paul, Tezput V. Income Tax Officer, Ward-1, Tezpur

ITA 245/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6574 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 06-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA
• Assessee Lawyers: P C BOTHRA
• Keywords: Competent authority

Judgement Text

1 ITA NOS. 244&245/GAU/2019 BIPUL PAUL, AYS : 2011-12 & 2012-13 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. NOS. 244 & 245/GAU/2019 ASSESSMENT YEARS:2011-12 & 2012-13 BIPUL PAUL (PAN: DZCPP8553D) VS. INCOME-TAX OFFICER, WARD-1, TEZPUR APPELLANT RESPONDENT DATE OF HEARING 09.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI P. C. BOTHRA, ADVOCATE FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT ORDER PER SHRI A.T.VARKEY, JM THESE ARE APPEALS PREFERRED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF LD. CIT(A), GUWAHATI-1, GUWAHATI BOTH DATED 26-03-2019 FOR ASSESSMENT YEARS 2011-12 AND 2012-13. 2. AT THE OUTSET, THE LD. AR SHRI P. C. BOTHRA, ADVOCATE DREW OUR ATTENTION TO THE FACT THAT THE APPELLANT-ASSESSEE HAS DECIDED TO PREFER TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). SINCE THE ASSESSEE-APPELLANT HAS DECIDED TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020 FOR THE ASSESSMENT YEARS 2011-12 AND 2012-13, , THERE IS NO POINT IN KEEPING THE IMPUGNED APPEALS PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS APPLICATION INFORMING US THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME AND THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 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 APPEAL. 2 ITA NOS. 244&245/GAU/2019 BIPUL PAUL, AYS : 2011-12 & 2012-13 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, 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, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16 TH SEPTEMBER, 2020 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16TH SEPTEMBER, 2020 **JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI BIPUL PAUL, C/O P. C. BOTHRA, ADVOCATE, OPP. CHURCH FIELD, TEZPUR-784001. . 2 RESPONDENT ITO, WARD-1, TEZPUR 3. 4. 5. CIT(A), GUWAHATI-1, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY. 1 ITA NOS. 244&245/GAU/2019 BIPUL PAUL, AYS : 2011-12 & 2012-13 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. NOS. 244 & 245/GAU/2019 ASSESSMENT YEARS:2011-12 & 2012-13 BIPUL PAUL (PAN: DZCPP8553D) VS. INCOME-TAX OFFICER, WARD-1, TEZPUR APPELLANT RESPONDENT DATE OF HEARING 09.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI P. C. BOTHRA, ADVOCATE FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT ORDER PER SHRI A.T.VARKEY, JM THESE ARE APPEALS PREFERRED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF LD. CIT(A), GUWAHATI-1, GUWAHATI BOTH DATED 26-03-2019 FOR ASSESSMENT YEARS 2011-12 AND 2012-13. 2. AT THE OUTSET, THE LD. AR SHRI P. C. BOTHRA, ADVOCATE DREW OUR ATTENTION TO THE FACT THAT THE APPELLANT-ASSESSEE HAS DECIDED TO PREFER TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). SINCE THE ASSESSEE-APPELLANT HAS DECIDED TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020 FOR THE ASSESSMENT YEARS 2011-12 AND 2012-13, , THERE IS NO POINT IN KEEPING THE IMPUGNED APPEALS PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS APPLICATION INFORMING US THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME AND THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 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 APPEAL. 2 ITA NOS. 244&245/GAU/2019 BIPUL PAUL, AYS : 2011-12 & 2012-13 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, 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, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16 TH SEPTEMBER, 2020 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16TH SEPTEMBER, 2020 **JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI BIPUL PAUL, C/O P. C. BOTHRA, ADVOCATE, OPP. CHURCH FIELD, TEZPUR-784001. . 2 RESPONDENT ITO, WARD-1, TEZPUR 3. 4. 5. CIT(A), GUWAHATI-1, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY. 1 ITA NOS. 244&245/GAU/2019 BIPUL PAUL, AYS : 2011-12 & 2012-13 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. NOS. 244 & 245/GAU/2019 ASSESSMENT YEARS:2011-12 & 2012-13 BIPUL PAUL (PAN: DZCPP8553D) VS. INCOME-TAX OFFICER, WARD-1, TEZPUR APPELLANT RESPONDENT DATE OF HEARING 09.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI P. C. BOTHRA, ADVOCATE FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT ORDER PER SHRI A.T.VARKEY, JM THESE ARE APPEALS PREFERRED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF LD. CIT(A), GUWAHATI-1, GUWAHATI BOTH DATED 26-03-2019 FOR ASSESSMENT YEARS 2011-12 AND 2012-13. 2. AT THE OUTSET, THE LD. AR SHRI P. C. BOTHRA, ADVOCATE DREW OUR ATTENTION TO THE FACT THAT THE APPELLANT-ASSESSEE HAS DECIDED TO PREFER TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). SINCE THE ASSESSEE-APPELLANT HAS DECIDED TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020 FOR THE ASSESSMENT YEARS 2011-12 AND 2012-13, , THERE IS NO POINT IN KEEPING THE IMPUGNED APPEALS PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS APPLICATION INFORMING US THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME AND THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 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 APPEAL. 2 ITA NOS. 244&245/GAU/2019 BIPUL PAUL, AYS : 2011-12 & 2012-13 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, 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, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16 TH SEPTEMBER, 2020 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16TH SEPTEMBER, 2020 **JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI BIPUL PAUL, C/O P. C. BOTHRA, ADVOCATE, OPP. CHURCH FIELD, TEZPUR-784001. . 2 RESPONDENT ITO, WARD-1, TEZPUR 3. 4. 5. CIT(A), GUWAHATI-1, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY. 1 ITA NOS. 244&245/GAU/2019 BIPUL PAUL, AYS : 2011-12 & 2012-13 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. NOS. 244 & 245/GAU/2019 ASSESSMENT YEARS:2011-12 & 2012-13 BIPUL PAUL (PAN: DZCPP8553D) VS. INCOME-TAX OFFICER, WARD-1, TEZPUR APPELLANT RESPONDENT DATE OF HEARING 09.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI P. C. BOTHRA, ADVOCATE FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT ORDER PER SHRI A.T.VARKEY, JM THESE ARE APPEALS PREFERRED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF LD. CIT(A), GUWAHATI-1, GUWAHATI BOTH DATED 26-03-2019 FOR ASSESSMENT YEARS 2011-12 AND 2012-13. 2. AT THE OUTSET, THE LD. AR SHRI P. C. BOTHRA, ADVOCATE DREW OUR ATTENTION TO THE FACT THAT THE APPELLANT-ASSESSEE HAS DECIDED TO PREFER TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). SINCE THE ASSESSEE-APPELLANT HAS DECIDED TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020 FOR THE ASSESSMENT YEARS 2011-12 AND 2012-13, , THERE IS NO POINT IN KEEPING THE IMPUGNED APPEALS PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS APPLICATION INFORMING US THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME AND THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 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 APPEAL. 2 ITA NOS. 244&245/GAU/2019 BIPUL PAUL, AYS : 2011-12 & 2012-13 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, 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, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16 TH SEPTEMBER, 2020 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16TH SEPTEMBER, 2020 **JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI BIPUL PAUL, C/O P. C. BOTHRA, ADVOCATE, OPP. CHURCH FIELD, TEZPUR-784001. . 2 RESPONDENT ITO, WARD-1, TEZPUR 3. 4. 5. CIT(A), GUWAHATI-1, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY. 1 ITA NOS. 244&245/GAU/2019 BIPUL PAUL, AYS : 2011-12 & 2012-13 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. NOS. 244 & 245/GAU/2019 ASSESSMENT YEARS:2011-12 & 2012-13 BIPUL PAUL (PAN: DZCPP8553D) VS. INCOME-TAX OFFICER, WARD-1, TEZPUR APPELLANT RESPONDENT DATE OF HEARING 09.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI P. C. BOTHRA, ADVOCATE FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT ORDER PER SHRI A.T.VARKEY, JM THESE ARE APPEALS PREFERRED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF LD. CIT(A), GUWAHATI-1, GUWAHATI BOTH DATED 26-03-2019 FOR ASSESSMENT YEARS 2011-12 AND 2012-13. 2. AT THE OUTSET, THE LD. AR SHRI P. C. BOTHRA, ADVOCATE DREW OUR ATTENTION TO THE FACT THAT THE APPELLANT-ASSESSEE HAS DECIDED TO PREFER TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). SINCE THE ASSESSEE-APPELLANT HAS DECIDED TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020 FOR THE ASSESSMENT YEARS 2011-12 AND 2012-13, , THERE IS NO POINT IN KEEPING THE IMPUGNED APPEALS PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS APPLICATION INFORMING US THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME AND THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 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 APPEAL. 2 ITA NOS. 244&245/GAU/2019 BIPUL PAUL, AYS : 2011-12 & 2012-13 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, 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, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16 TH SEPTEMBER, 2020 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16TH SEPTEMBER, 2020 **JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI BIPUL PAUL, C/O P. C. BOTHRA, ADVOCATE, OPP. CHURCH FIELD, TEZPUR-784001. . 2 RESPONDENT ITO, WARD-1, TEZPUR 3. 4. 5. CIT(A), GUWAHATI-1, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY. 1 ITA NOS. 244&245/GAU/2019 BIPUL PAUL, AYS : 2011-12 & 2012-13 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. NOS. 244 & 245/GAU/2019 ASSESSMENT YEARS:2011-12 & 2012-13 BIPUL PAUL (PAN: DZCPP8553D) VS. INCOME-TAX OFFICER, WARD-1, TEZPUR APPELLANT RESPONDENT DATE OF HEARING 09.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT SHRI P. C. BOTHRA, ADVOCATE FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT ORDER PER SHRI A.T.VARKEY, JM THESE ARE APPEALS PREFERRED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF LD. CIT(A), GUWAHATI-1, GUWAHATI BOTH DATED 26-03-2019 FOR ASSESSMENT YEARS 2011-12 AND 2012-13. 2. AT THE OUTSET, THE LD. AR SHRI P. C. BOTHRA, ADVOCATE DREW OUR ATTENTION TO THE FACT THAT THE APPELLANT-ASSESSEE HAS DECIDED TO PREFER TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). SINCE THE ASSESSEE-APPELLANT HAS DECIDED TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020 FOR THE ASSESSMENT YEARS 2011-12 AND 2012-13, , THERE IS NO POINT IN KEEPING THE IMPUGNED APPEALS PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS APPLICATION INFORMING US THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME AND THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 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 APPEAL. 2 ITA NOS. 244&245/GAU/2019 BIPUL PAUL, AYS : 2011-12 & 2012-13 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, 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, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16 TH SEPTEMBER, 2020 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16TH SEPTEMBER, 2020 **JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI BIPUL PAUL, C/O P. C. BOTHRA, ADVOCATE, OPP. CHURCH FIELD, TEZPUR-784001. . 2 RESPONDENT ITO, WARD-1, TEZPUR 3. 4. 5. CIT(A), GUWAHATI-1, GUWAHATI CIT- , GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.