Ruma Banik, Agartala V. Income Tax Officer, Ward - Udaipur, Agartala

ITA 258/GTY/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0696 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 27-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBHRAJYOTI BHATTACHARYA
• Keywords: Competent authority

Judgement Text

1 ITA NO. 258/GAU/2017 ITA NO. 234/GAU/2019 RUMA BANIK., AY 2014-15 & 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH , VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 258/GAU/2017 I.T.A. NO. 234/GAU/2019 ASSESSMENT YEARS:2014-15 & 2015-16 RUMA BANIK (PAN: ACIPB 8898 D) VS. ITO, WARD-UDAIPUR ACIT, CIRCLE-AGARTALA APPELLANT RESPONDENT DATE OF HEARING 21.12.2020 DATE OF PRONOUNCEMENT 21.12.2020 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI SUBHRAJYOTI BHATTACHARYA, D R ORDER THESE APPEALS ARE PREFERRED BY THE ASSESS EE AGAINST THE SEPARATE ORDER OF LD. CIT(A)- 1, SHILLONG DATED 20.09.2017 AND 29.03.2019 FOR ASS ESSMENT YEARS 2014-15 & 2015-16 RESPECTIVELY. 2. AT THE OUTSET, IT IS NOTED THAT SHRI A.K. AGARWA LA, FCA HAS FILED A LETTER DATED 15.12.2020 WHEREIN HE HAS BROUGHT TO MY NOTICE THAT THE ASSESSEE HAS OPTED FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME 2020 (HEREINAFTER, THE SCHEME) AND ACCORDINGLY HAS FILED FORM 1 AND 2 BEFORE THE COMPETENT AUTHORITY AS PER THE SCHEME IN RESPECT OF THESE APPEALS AND IS AWAITING FROM 3 FROM THE COMPETENT AUTHORITY . TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE VIVAD SE VISH WAS SCHEME, 2020 FOR THE ASSESSMENT YEAR 2014-15 & 2015-16, THERE IS NO POINT IN KEEPIN G THE AFORESAID APPEALS PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, I TRE AT THIS LETTER OF THE LD. AR OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSES SEE HAS OPTED FOR THE SAID SCHEME, THEREFORE, I ALLOW THE ASSESSEE TO WITHDRAW THE AFO RESAID APPEALS. IN CASE, IF THE COMPETENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASS ESSEES PROPOSAL TO OPT FOR THE VIVAD SE 2 ITA NO. 258/GAU/2017 ITA NO. 234/GAU/2019 RUMA BANIK., AY 2014-15 & 2015-16 VISHWAS SCHEME, 2020, THEN THE ASSESSEE IS AT LIB ERTY TO MOVE APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, I ALLOW THE ASSE SSEE TO WITHDRAW THE CAPTIONED APPEALS. 4. NEEDLESS TO SAY THAT MY AFORESAID ACTION ALLOWIN G 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 S E VISHWAS SCHEME, 2020. 5. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21 ST DECEMBER, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 21 ST DECEMBER, 2020 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT RUMA BANIK, N. S. ROAD, AGARTALA, TR IPURA-799001 2 RESPONDENT ITO, WARD-UDAIPUR ACIT, CIRCLE-AGARTALA 3. 4. 5. CIT(A)- , GUWAHATI CIT- GUWAHATI, DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY ITAT, KOLKATA BENCHES, KOLKATA