Amit Kumar Jain, Guwahati V. Assistant Commissioner of Income tax, Circle-1, Guwahati

ITA 365/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3391 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 06-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA
• Keywords: Competent authority
• Section: 13

Judgement Text

1 ITA NO. 365/GAU/2019 AMIT KUMAR JAIN, AY 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 365/GAU/2019 ASSESSMENT YEAR:2015-16 AMIT KUMAR JAIN (PAN: ABWPJ9995N) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, 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 THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-1, GUWAHATI DATED 03-06-2019 FOR ASSESSMENT YEAR 2015-16. 2. AT THE OUTSET, WE NOTE THAT NONE APPEARED ON BEHALF OF THE ASSESSEE BUT AN APPLICATION FOR WITHDRAWAL OF THE APPEAL HAS BEEN PLACED ON FILE. FROM PERUSAL OF THE SAID APPLICATION, IT IS NOTED THAT THE ASSESSEE INTENDS TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME 2020 (HEREINAFTER, THE SCHEME). THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE IS OPTING FOR THE VIVAD SE VISHWAS SCHEME, 2020 FOR THE ASSESSMENT YEAR 2015- 16, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, I TREAT THIS 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, 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. 2 ITA NO. 365/GAU/2019 AMIT KUMAR JAIN, AY 2015-16 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 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 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 KUMAR JAIN, BLOCK-A, 3 RD FLOOR, NIRMAL SAGAR APARTMENT, OLD POST OFFICE ROAD, REHABARI, ASSAM-781008. 2 RESPONDENT ACIT, CIRCLE-1, GUWAHATI 3. 4. 5. CIT(A)-1, GUWAHATI CIT- GUWAHATI, DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.