Mrs. Kalpana Dutta das, North Lakhimpur V. Assistant Commissioner of Income Tax, Circle-Tezpur, Tezpur

ITA 436/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3400 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 23-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: DILIP KUMAR BISWASH
• Keywords: Competent authority
• Section: 13; 2

Judgement Text

1 ITA NO. 436/GAU/2019 MRS. KALPANA DUTTA DAS, AY 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 436/GAU/2019 ASSESSMENT YEAR:2009-10 MRS. KALPANA DUTTA DAS (PAN: ACBPD8877D) VS. INCOME TAX OFFICER, WARD, NORTH LAKHIMPUR APPELLANT RESPONDENT DATE OF HEARING 03.11.2020 DATE OF PRONOUNCEMENT 13.11.2020 FOR THE APPELLANT SHRI DILIP KUMAR BISWASH, AR FOR THE RESPONDENT SHRI AMITAVA SEN, DR ORDER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), JORHAT DATED 25-06-2019 FOR ASSESSMENT YEAR 2009-10. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SHRI DILIP KUMAR BISWASH BROUGHT TO OUR NOTICE 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 2009- 10, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, I TREAT THIS SUBMISSION OF THE LD. AR 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 2 ITA NO. 436/GAU/2019 MRS. KALPANA DUTTA DAS, AY 2009-10 VISHWAS SCHEME, 20210, 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. 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 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 MRS. KALPANA DUTTA DAS, L/R OF LATE DR. NOMAL CH. DAS, C/O DR. DAS HOSPITAL & DIAGNOSTIC CENTRE, WARD NO. 3, NAKARI, NORTH LAKHIMUR. 2 RESPONDENT ITO, NORTH LAKHIMPUR 3. 4. 5. CIT(A), JORHAT CIT- JORHAT, DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.