Dharam Chand Amit umar (HUF), Guwahati V. Income Tax Officer, Ward-4(1), Guwahati

ITA 383/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3395 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 3 month(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: 13-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA
• Keywords: Competent authority

Judgement Text

1 ITA NO. 381 TO 384/GAU/2019 AYS 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NOS. 381/GAU/2019 ASSESSMENT YEARS:2015-16 SANTOSHI DEVI JAIN (PAN: AEPPJ6118P) BLOCK-A, 3 RD FLOOR, NIRMAL SAGAR APARTMENT, OLD POST OFFICE ROAD, REHABARI, ASSAM-781008 VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4, GUWAHATI APPELLANT RESPONDENT & I.T.A. NOS. 382/GAU/2019 ASSESSMENT YEARS:2015-16 POOJA JAIN (PAN: AEWPJ7244R) BLOCK-A, 3 RD FLOOR, NIRMAL SAGAR APARTMENT, OLD POST OFFICE ROAD, REHABARI, ASSAM-781008 VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4, GUWAHATI APPELLANT RESPONDENT & I.T.A. NOS. 383/GAU/2019 ASSESSMENT YEARS:2015-16 DHARAM CHAND AMIT KUMAR (HUF) (PAN: AADHD6071K) BLOCK-A, 3 RD FLOOR, NIRMAL SAGAR APARTMENT, OLD POST OFFICE ROAD, REHABARI, ASSAM-781008 VS. INCOME-TAX OFFICER, WARD-4(1), GUWAHATI APPELLANT RESPONDENT & I.T.A. NOS. 384/GAU/2019 ASSESSMENT YEARS:2015-16 DHARAM CHAND JAIN VS. DEPUTY COMMISSIONER OF INCOME-TAX, 2 ITA NO. 381 TO 384/GAU/2019 AYS 2015-16 (PAN: AEIPPJ6117C) BLOCK-A, 3 RD FLOOR, NIRMAL SAGAR APARTMENT, OLD POST OFFICE ROAD, REHABARI, ASSAM-781008 CIRCLE-4, 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 ALL THESE APPEALS ARE PREFERRED BY THE DIFFERENT ASSESSEE AGAINST THE SEPARATE ORDERS OF LD. CIT(A), GUWAHATI-2, GUWAHATI DATED 31-05-2019 FOR ASSESSMENT YEAR 2015-16. 2. AT THE OUTSET, IT IS NOTED THAT NONE APPEARED ON BEHALF OF THE ASSESSEES BUT APPLICATIONS FOR WITHDRAWAL OF THE APPEAL HAVE BEEN PLACED ON FILE. FROM PERUSAL OF THE SAID APPLICATIONS, IT IS NOTED THAT THESE 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 THIS APPEAL AND IS AWAITING THE ISSUE OF FORM NO. 3 FROM THE COMPETENT AUTHORITY. HOWEVER, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEES ARE 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 THESE WRITTEN 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 APPLICATIONS INDIVIDUALLY ALSO FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, I ALLOW THE ASSESSEES TO WITHDRAW THE CAPTIONED APPEALS. 3 ITA NO. 381 TO 384/GAU/2019 AYS 2015-16 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, ALL 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 : 13TH NOVEMBER, 2020 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT I) SMT. SANTOSHI DEVI JAIN, II) SMT. POOJA JAIN, (III) DHARAM CHAND AMIT KUMAR (HUF), (IV) SHR DHARAM CHAND JAIN 2 RESPONDENT DCIT,CIRCLE-4, GUWAHATI 3. 4. 5. CIT(A), GUWAHATI-2, GUWAHATI CIT- GUWAHATI DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.