Mrs. Nidhi Agarwal, Tinsukia V. Assistant Commissioner of Income Tax, Circle-2, Dibrugarh

ITA 264/GTY/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3392 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 01-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA
• Keywords: Competent authority
• Section: 13

Judgement Text

1 ITA NOS. 253-257/GAU/2018 ITA NOS. 263-264/GAU/2018 AYS 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 253/GAU/2018 ASSESSMENT YEAR:2015-16 MRS. MAMTA BANSAL (PAN: ACAPB4268P) C/O CA DINDAYAL DHANDARIA, THANA ROAD, P.O. TINSUKIA-786125 VS. INCOME TAX OFFICER, WARD-1, TINSUKIA APPELLANT RESPONDENT & I.T.A. NO. 254/GAU/2018 ASSESSMENT YEAR:2015-16 MR. ANAND KR. BANSAL (PAN: ACAPB4257A) C/O CA DINDAYAL DHANDARIA, THANA ROAD, P.O. TINSUKIA-786125 VS. INCOME TAX OFFICER, WARD-3, TINSUKIA APPELLANT RESPONDENT & I.T.A. NO. 255/GAU/2018 ASSESSMENT YEAR:2015-16 M/S. ANAND KR. BANSAL & SONS, HUF (PAN: AAFHA5418G) C/O CA DINDAYAL DHANDARIA, THANA ROAD, P.O. TINSUKIA-786125 VS. INCOME TAX OFFICER, WARD-3, TINSUKIA APPELLANT RESPONDENT & I.T.A. NO. 256/GAU/2018 ASSESSMENT YEAR:2015-16 MR. SUSHIL KR. BANSAL (PAN: AGVPB7916P) C/O CA DINDAYAL DHANDARIA, THANA ROAD, P.O. TINSUKIA-786125 VS. INCOME TAX OFFICER, WARD-3, TINSUKIA APPELLANT RESPONDENT 2 ITA NOS. 253-257/GAU/2018 ITA NOS. 263-264/GAU/2018 AYS 2015-16 & I.T.A. NO. 257/GAU/2018 ASSESSMENT YEAR:2015-16 M/S. LALIT KR. BANSAL & SONS, HUF (PAN: AABHL3050Q) C/O CA DINDAYAL DHANDARIA, THANA ROAD, P.O. TINSUKIA-786125 VS. INCOME TAX OFFICER, WARD-1, TINSUKIA APPELLANT RESPONDENT & I.T.A. NO. 263/GAU/2018 ASSESSMENT YEAR:2015-16 M/S. VIKASH AGARWAL (HUF) (PAN: AAAHV7599H) C/O CA DINDAYAL DHANDARIA, THANA ROAD, P.O. TINSUKIA-786125 VS. INCOME TAX OFFICER, WARD-2, DIBRUGARH APPELLANT RESPONDENT & I.T.A. NO. 264/GAU/2018 ASSESSMENT YEAR:2015-16 MRS. NIDHI AGARWAL, TINSUKIA (PAN: ADEPA5300J) C/O CA DINDAYAL DHANDARIA, THANA ROAD, P.O. TINSUKIA-786125 VS. INCOME TAX OFFICER, WARD-2, DIBRUGARH APPELLANT RESPONDENT DATE OF HEARING 04.11.2020 DATE OF PRONOUNCEMENT 13.11.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA MRIDHA, DR ORDER ALL THESE APPEALS PREFERRED BY DIFFERENT ASSESSEES ARE AGAINST THE SEPARATE ORDERS OF LD. CIT(A), DIBRUGARH DATED 17-07-2018 AND DATED 16.07.2018 (ITA NO.264/GAU/2018) FOR 3 ITA NOS. 253-257/GAU/2018 ITA NOS. 263-264/GAU/2018 AYS 2015-16 ASSESSMENT YEARS 2015-16. SINCE ISSUES ARE COMMON, I DISPOSE OF ALL THESE APPEALS BY THIS CONSOLIDATED ORDER. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE BUT WITHDRAWAL PETITIONS HAVE BEEN FILED WHICH ARE PLACED ON FILE. AT THE OUTSET, I FIND THAT ALL THE ASSESSEES WISHES TO AVAIL THE BENEFIT OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). IN THE LIGHT OF THE AFORESAID WRITTEN SUBMISSION DATED NOVEMBER 2, 2020 SINCE THE ASSESSEE INTENDS TO OPT FOR THE SCHEME ENVISAGED UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION AND THE FACT THAT ALL THE ASSESSEES INTEND TO OPT FOR THE SAID SCHEME, THEREFORE, I ALLOW ALL THE ASSESSEES 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, OR IF THE ASSESSEES CHANGES THEIR MIND LATER NOT TO OPT FOR THE SCHEME FOR ANY REASONS, THEN THE ASSESSEES ARE AT LIBERTY TO MOVE APPLICATION FOR RECALLING THIS ORDER THEN THE ASSESSEES ARE AT LIBERTY TO MOVE APPLICATIONS FOR RECALLING THIS ORDER INDIVIDUALLY ALSO. WITH THE AFORESAID CAVEAT, I ALLOW ALL THE ASSESSEES TO WITHDRAW THE CAPTIONED APPEALS. 4. NEEDLESS TO SAY THAT MY AFORESAID ACTION ALLOWING ALL THE ASSESSEES 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 THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 13TH NOVEMBER, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 13 TH NOVEMBER, 2020 JD(SR.P.S.) 4 ITA NOS. 253-257/GAU/2018 ITA NOS. 263-264/GAU/2018 AYS 2015-16 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT MRS. MAMTA BANSAL, MR. ANAND KR. BANSAL, M/S. ANAND KR. BANSAL & SONS, HUF, MR. SUSHIL KR. BANSAL, M/S. LALIT KR. BANSAL & SONS, HUF, M/S. VIKASH AGARWAL (HUF), MRS. NISHI AGARWAL, TINSUKIA, 2. RESPONDENT INCOME TAX OFFICER, WARD-1, TINSUKIA, INCOME TAX OFFICER, WARD-3, TINSUKIA, INCOME TAX OFFICER, WARD-2, DIBRUGARH 3. 4. 5. CIT(A), DIBRUGARH CIT- GUWAHATI, DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.