Suman Devi Golchha, Guwahati V. Income Tax Officer, Ward-4(3), Guwahati

ITA 350/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3388 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 30-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA
• Assessee Lawyers: N O N E
• Keywords: Competent authority
• Section: 13

Judgement Text

1 ITA NO. 350-351/GAU/2019 SAROJ DEVI GOLCHHA, AY 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 350/GAU/2019 ASSESSMENT YEAR:2014-15 SAROJ DEVI GOLCHHA (PAN: AENPG7448D) VS. INCOME-TAX OFFICER, WARD-4(3), GUWAHATI APPELLANT RESPONDENT & I.T.A. NO. 351/GAU/2019 ASSESSMENT YEAR:2014-15 SAROJ DEVI GOLCHHA (PAN: AENPG7449C) VS. INCOME-TAX OFFICER, WARD-4(3), GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 05.11.2020 DATE OF PRONOUNCEMENT 13.11.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA MRIDHA, DR ORDER BOTH THESE APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-2, GUWAHATI-1, GUWAHATI DATED 31-05-2019 FOR ASSESSMENT YEAR 2014-15. 2. NONE APPEARED ON BEHALF OF THE ASSESSEES, BUT AN APPLICATION FOR WITHDRAWAL OF APPEAL IS PLACED ON FILE. AT THE OUTSET, IT IS NOTED THAT THE ASSESSEES INTENDS TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME 2020 (HEREINAFTER, THE SCHEME) AND ACCORDINGLY HAS FILED FORM 1 AND 2 BEFORE THE COMPETENT AUTHORITY AS PER THE SCHEME IN RESPECT OF THESE 2 ITA NO. 350-351/GAU/2019 SAROJ DEVI GOLCHHA, AY 2014-15 APPEALS AND ARE AWAITING THE ISSUE OF FORM NO. 3 FROM THE COMPETENT AUTHORITY. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEES ARE OPTING FOR THE VIVAD SE VISHWAS SCHEME, 2020 FOR THE ASSESSMENT YEAR 2014-15, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, I TREAT THIS SUBMISSION OF THE ASSESSEES INFORMING THE TRIBUNAL THE FACT THAT ASSESSEES ARE OPTING FOR THE SAID SCHEME, THEREFORE, I ALLOW THE ASSESSEES TO WITHDRAW THE IMPUGNED APPEALS. IN CASE, IF THE COMPETENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES PROPOSAL TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, THEN THE ASSESSEES ARE AT LIBERTY TO MOVE APPLICATION INDIVIDUALLY ALSO FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, I ALLOW THE ASSESSEES TO WITHDRAW THE CAPTIONED APPEALS. 4. NEEDLESS TO SAY THAT MY AFORESAID ACTION ALLOWING 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, BOTH THE APPEALS OF ASSESSEES 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.) 3 ITA NO. 350-351/GAU/2019 SAROJ DEVI GOLCHHA, AY 2014-15 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SMT. SAROJ DEVI GOLCHHA, C/O ASSAM UDYOG BUILDING, M. S. ROAD, FANCY BAZAR, GUWAHATI-781001. 2 RESPONDENT ITO, WARD-4(3), GUWAHATI 3. 4. 5. CIT(A)-2, GUWAHATI CIT- GUWAHATI, DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.