Tapan Krishna Banik, Agartala V. Joit Commissioner of Income tax, Agartala

ITA 323/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6575 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 15-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA
• Keywords: Competent authority

Judgement Text

1 ITA NO. 323/GAU/2019 TAPAN KRISHNA BANIK, AY : 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM] I.T.A. NO. 323/GAU/2019 ASSESSMENT YEAR:2016-17 TAPAN KRISHNA BANIK (PAN: AKWPB2079G) VS. JOINT COMMISSIONER OF INCOME-TAX, AGARTALA APPELLANT RESPONDENT DATE OF HEARING 09.09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT NONE APPEARED FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), SHILLONG DATED 15-05-2019 FOR THE ASSESSMENT YEAR 201617. 2. THOUGH NONE APPEARED FOR THE ASSESSEE, WE NOTE THAT THERE IS AN APPLICATION FILED BY THE ASSESSEE SEEKING ADJOURNMENT. ON PERUSAL OF THE ADJOURNMENT APPLICATION, WE NOTE THAT THE ASSESSEE HAS SOUGHT THE ADJOURNMENT SINCE HE IS OPTING TO AVAIL THE BENEFIT OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). IN THE LIGHT OF THE AFORESAID FACT SINCE THE ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME OF 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, WE TREAT THIS APPLICATION INFORMING US THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME AND THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 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, THEN THE 2 ITA NO. 323/GAU/2019 TAPAN KRISHNA BANIK, AY : 2016-17 ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, 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, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16TH SEPTEMBER, 2020 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16 TH SEPTEMBER, 2020 **JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI TAPAN KRISHNA BANIK, SAGOURAB NILAY, RAM NAGAR, ROAD NO. 4, RAMNAGAR, AGARTALA-799002. 2 RESPONDENT JOINT COMMR. OF INCOME TAX, AGARTALA, 3. 4. 5. CIT(A), SHILLONG CIT- , SHILLONG DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.