Gautam Kothari & Sons, Bongaigaon V. Income Tax Officer, Ward-1, Bongaigaon

ITA 372/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0718 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 09-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBHRAJYOTI BHATTACHARYA
• Keywords: Competent authority

Judgement Text

1 ITA NO. 372/GAU/2019 GAUTAM KOTHARI & SONS, AY 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 372/GAU/2019 ASSESSMENT YEAR:2015-16 GAUTAM KOTHARI & SONS (PAN: AADHG2451A) VS. INCOME-TAX OFFICER, WARD- 1, BONGAIGAON APPELLANT RESPONDENT DATE OF HEARING 22.12.2020 DATE OF PRONOUNCEMENT 22.12.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SUBHRAJYOTI BHATTACHARYA, DR ORDER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), GUWAHATI-2, GUWAHATI DATED 31-05-2019 FOR ASSESSMENT YEAR 2015-16. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTICED FROM THE LETTER OF THE ASSESSEES AR DATED 17.12.2020 THAT THE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THIS APPEAL AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3, A COPY OF THE SAID LETTER ALONG WITH FORM NO. 3 IS AVAILABLE IN FILE, WHICH IS BEFORE ME. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2015-16, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. IN THE LIGHT OF THE AFORESAID DISCUSSION AND THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT, THEREFORE, I ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- DATED : 22ND DECEMBER, 2020 (ABY. T. VARKEY) JUDICIAL MEMBER 2 ITA NO. 372/GAU/2019 GAUTAM KOTHARI & SONS, AY 2015-16 SB(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. GAUTAM KOTHARI & SONS, C/O, N. C. KOTHARI, BONGAIGAON MAIN ROAD, ASSAM - 783380 2 RESPONDENT INCOME-TAX OFFICER, WARD-1, BONGAIGAON 3. 4. 5. CIT(A), GUWAHATI-2, GUWAHATI CIT- GUWAHATI DR, ITAT, GUWAHATI / TRUE COPY, BY ORDER, SENIOR PVT. SECY.