Samir Paul, Tinsukia V. Income Tax Officer, Ward-3, Tinsukia

ITA 302/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3405 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 03-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA
• Assessee Lawyers: N O N E
• Keywords: Competent authority

Judgement Text

1 ITA NO. 302/GAU/2019 SAMIR PAUL, AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 302/GAU/2019 ASSESSMENT YEAR:2011-12 SAMIR PAUL (PAN: ALJPP1034H) VS. INCOME TAX OFFICER, WARD-3, TINSUKIA 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 THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), DIBRUGARH DATED 22-05-2019 FOR ASSESSMENT YEAR 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. BUT A WITHDRAWAL APPLICATION HAS BEEN PLACED ON FILE. AT THE OUTSET, IT IS NOTED 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 IS AWAITING THE ISSUE OF FORM NO. 3 FROM THE COMPETENT AUTHORITY. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE IS OPTING FOR THE SCHEME FOR THE AY 2011-12, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, I TREAT THIS WRITTEN SUBMISSION OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSESSEE IS OPTING FOR THE SAID SCHEME, THEREFORE, I ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. IN CASE, IF THE COMPETENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES PROPOSAL TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2 ITA NO. 302/GAU/2019 SAMIR PAUL, AY 2011-12 2020, THEN THE ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, I ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 4. NEEDLESS TO SAY THAT MY AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSSSEES 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 13TH NOVEMBER, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 13TH NOVEMBER, 2020 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI SAMIR PAUL, C/O HOTEL BALLERINA PVT. LTD. S. R. LOHIA ROAD, TINSUKIA, ASSAM-786125 2 RESPONDENT ITO, WARD-3, TINSUKIA 3. 4. 5. CIT(A), DIBRUGARH CIT-DIBRUGARH, DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.