Deputy Commissioner of Income Tax, Circle -4, Guwahati V. Smt. Neha Himmatsingka, Guwahati

ITA 268/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9720 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 14-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRESENT

Judgement Text

ITA NO. 268/GAU/2019 ASS ESSMENT YEAR: 2014-2015 NEHA HIMATSINGKA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI E-COURT, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 268/GAU/2019 ASSESSMENT YEAR: 2014-2015 DEPUTY COMMISSIONER OF INCOME TAX,................. ........................ APPELLANT CIRCLE-4, GUWAHATI, AAYAKAR BHAWAN, CHRISTIAN BASTI,G.S. ROAD, GUWAHATI-781005, ASSAM -VS.- SMT. NEHA HIMATSINGKA,...........,................. ................................. RESPONDENT PARMESHWARI BUILDING, CHHATRIBARI ROAD, GUWAHATI-781001 [PAN: ABIPH2060C] APPEARANCES BY: PRESENT FOR THE REVENUE : N O N E PRESENT FOR THE ASSESSEE : WITHDRAWAL APPLICAT ION DATE OF CONCLUDING THE HEARING : JULY 03, 2020 DATE OF PRONOUNCING THE ORDER : JULY 03, 2020 O R D E R PER BENCH :- THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST TH E ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-2 DATED 28.03. 2019. 2. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICAT ION SEEKING WITHDRAWAL OF THE APPEAL FILED BY THE DEPARTMENT ON THE GROUND THAT HE HAS OPTED TO SETTLE THE DISPUTE INVOLVED IN THE SAI D APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT IS ALSO S TATED IN THE APPLICATION THAT THE REQUIRED DECLARATION IN THE PRESCRIBED FOR M 1 AND FORM 2 HAS BEEN FILED BY THE ASSESSEE AND THE DESIGNATED AUTHO RITY HAS ALSO ISSUED ITA NO. 268/GAU/2019 ASS ESSMENT YEAR: 2014-2015 NEHA HIMATSINGKA 2 THE CERTIFICATE IN FORM NO. 3, A COPY OF WHICH IS E NCLOSED WITH THE APPLICATION. 3. THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS IN TRODUCED A DISPUTE RESOLUTION SCHEME, WHICH IS APPLICABLE TO ALL APPEA LS/PETITIONS FILED BY THE TAX-PAYERS OR INCOME TAX DEPARTMENT, WHICH WERE PENDING UNTIL 31 ST JANUARY, 2020 BEFORE ANY APPELLATE FORUM INCLUDING THE INCOME TAX APPELLATE TRIBUNAL. THE PROCEDURE TO AVAIL THE SAID SCHEME IS PRESCRIBED AS UNDER:- (I) FILING OF DECLARATION IN FORM 1 AND FORM 2 DECLARATION UNDER SECTION 4(1) OF THE SCHEME SHALL BE MADE IN FORM 1 CONSISTING OF THE DETAILS REGARDING THE APPE AL TO BE SETTLED. UNDERTAKING TO BE FURNISHED BY THE DECLARA NT IN FORM 2 CONCERNING THE WAIVING OF HIS RIGHT TO SEEK OR PURS UE ANY REMEDY UNDER ANY LAW IS TO BE ACCOMPANIED ALONG WIT H FORM 1. (II) CERTIFICATE FROM THE DESIGNATED AUTHORITY IN FORM 3 THE DESIGNATED AUTHORITY WITHIN 15 DAYS FROM THE RE CEIPT OF THE DECLARATION IN FORM 1 AND FORM 2 WILL ISSUE A C ERTIFICATE IN FORM 3 UNDER SECTION 5(1) OF THE SCHEME DETERMINING THE AMOUNT PAYABLE UNDER THE SCHEME. (III) PAYMENT OF TAXES AND WITHDRAWAL OF APPEAL THE DECLARANT SHALL PAY THE AMOUNT (IF NOT ALREADY PAID) AS DETERMINED IN FORM 3 WITHIN 15 DAYS FROM THE DATE O F RECEIPT OF SUCH CERTIFICATE. THE DECLARANT IS ALSO REQUIRED TO WITHDRAW THE APPEAL FOR WHICH THE DECLARATION IS FILED AFTER RECEIPT OF CERTIFICATE UNDER SECTION 5(1) OF THE SCHEME. 4. AS ALREADY NOTED, THE ASSESSEE HAS DULY FILED TH E DECLARATIONS IN FORM 1 AND FORM 2 AND THE DESIGNATED AUTHORITY HAS ALSO ISSUED THE CERTIFICATE IN FORM 3 AS PER SECTION 5(1) OF THE SC HEME DETERMINING THE ITA NO. 268/GAU/2019 ASS ESSMENT YEAR: 2014-2015 NEHA HIMATSINGKA 3 TAX PAYABLE BY THE ASSESSEE UNDER THE SCHEME. ON RE CEIPT OF THE SAID CERTIFICATE IN FORM 3, THE ASSESSEE IS NOW SEEKING TO WITHDRAW THIS APPEAL FILED BY THE DEPARTMENT AS REQUIRED UNDER THE SCHEM E AND KEEPING IN VIEW THAT THE ASSESSEE HAS DULY COMPLIED WITH THE N ECESSARY REQUIREMENTS UNDER THE SCHEME, WE PERMIT THE WITHDR AWAL OF THIS APPEAL FILED BY THE DEPARTMENT AND DISMISS THE SAME AS WIT HDRAWN. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON JULY 03, 2020 . SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VIC E-PRESIDENT) KOLKATA, THE 3 RD DAY OF JULY, 2020 COPIES TO : (1) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI, AAYAKAR BHAWAN, CHRISTIAN BASTI, G.S. ROAD, GUWAHATI, ASSAM-781005 (2) SMT. NEHA HIMATSINGKA, PARMESHWARI BUILDING, CHHATRIBARI ROAD, GUWAHATI-781001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-2, G UWAHATI; (4) COMMISSIONER OF INCOME TAX- , KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SR. P.S./ DDO, ITAT, GUWAHATI, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.