Amit Daga, Krbiaglong V. Income Tax Officer, Ward-2, Silchar

ITA 288/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3398 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 21-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ANIL KUMAR AGARWAL
• Keywords: Competent authority
• Section: 13

Judgement Text

1 ITA NO. 288/GAU/2019 AMIT DAGA, AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 288/GAU/2019 ASSESSMENT YEAR:2016-17 AMIT DAGA (PAN: CGLPD0719E) VS. INCOME TAX OFFICER, WARD-2, SILCHAR APPELLANT RESPONDENT DATE OF HEARING 03.11.2020 DATE OF PRONOUNCEMENT 13.11.2020 FOR THE APPELLANT SHRI ANIL KUMAR AGARWAL, AR FOR THE RESPONDENT SHRI AMITAVA SEN, DR ORDER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), SHILLONG DATED 15-04-2019 FOR ASSESSMENT YEAR 2016-17. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SHRI ANIL KUMAR AGARWAL BROUGHT TO OUR NOTICE THAT THE ASSESSEE HAD OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME) AND HAD FILED FORM-1 & FORM-2 BEFORE THE COMPETENT AUTHORITY AND THE COMPETENT AUTHORITY HAD ISSUED FORM-3. SO, HE INTENDS TO WITHDRAW THE APPEAL. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2016-17 WHICH HAS BEEN ACCEPTED BY THE REVENUE, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, I TREAT THIS SUBMISSION OF THE LD. AR OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSESSEE HAS RECEIVED FORM 3 FROM THE COMPETENT AUTHORITY, THEREFORE, I ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 2 ITA NO. 288/GAU/2019 AMIT DAGA, AY 2016-17 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN.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.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI AMIT DAGA, NEAR FCI GODOWN, VILLAGE DILLAJI P.O. DIPHU, DIST KARBI ANGLONG, ASSAM-782460 2 RESPONDENT ITO, WARD- 2, SILCHAR 3. 4. 5. CIT(A), SHILLONG CIT- SHILLONG, DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.