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

ITA 387/GTY/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8822 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• 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: SUBHRAJYOTI BHATTACHARYA
• Keywords: Competent authority

Judgement Text

1 ITA NO. 387/GAU/2019 RACHNA DEVI GOLCHHA, 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. 387/GAU/2019 ASSESSMENT YEAR:2015-16 RACHNA DEVI GOLCHHA (PAN: AGIPG2484Q) VS. INCOME-TAX OFFICER, WARD-4(3), GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 12.01.2021 DATE OF PRONOUNCEMENT 12.01.2021 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SUBHRAJYOTI BHATTACHARYA, ADDL. CIT, SR. 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 ASSESSEE DATED 17.08.2020 THAT THE ASSESSEE HAD OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME) AND HAD FILED FORM-1 & FORM-2 BEFORE THE COMPETENT AUTHORITY AND IS AWAITING THE ISSUE OF FORM NO. 3 FROM THE COMPETENT AUTHORITY. 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. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, I TREAT THIS SUBMISSION OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSESSEE HAS OPTED 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. 387/GAU/2019 RACHNA DEVI GOLCHHA, 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 ASSSSEES 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. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED: 12.01.2021 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SM. RACHNA DEVI GOLCHHA, C/O ASSAM YDYOG BILDING, M. S. ROAD, FANCY BAZAR, GUWAHATI-781001. 2 RESPONDENT ITO, WARD-4(3), GUWAHATI 3. 4. 5. CIT(A), GUWAHATI-2, GUWAHATI CIT- GUWAHATI DR, ITAT, GUWAHATI / TRUE COPY, BY ORDER, SENIOR PVT. SECY.