JOSEPH JOSE, PATNA V. ACIT, CIRCLE-4, PATNA

ITA 45/PAT/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1350 (ITAT-PATNA)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SB
• Assessment Year: 2015-2016
• Appeal Filed On: 17-06-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: M. SHAKIL AHMED
• Keywords: Competent authority

Judgement Text

1 ITA NO. 45/PAT/2020 JOSEPH JOSE, AY 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 45/PAT/2020 ASSESSMENT YEAR:2015-16 JOSEPH JOSE (PAN: AJLPJ6722E) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4, PATNA APPELLANT RESPONDENT DATE OF HEARING 11.12.2020 DATE OF PRONOUNCEMENT 11.12.2020 FOR THE APPELLANT SHRI M. SHAKIL AHMED, AR FOR THE RESPONDENT SHRI AJAY KUMAR, DR ORDER THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), PATNA- 2 DATED 23-01-2020 FOR ASSESSMENT YEAR 2015-16. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SHRI M. SHAKIL AHMED BROUGHT TO OUR NOTICE THAT THE ASSESSEE INTENDS TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME 2020 (HEREINAFTER, THE SCHEME) AND ACCORDINGLY IS CONTEMPLATING TO FILE FORM 1 AND 2 BEFORE THE COMPETENT AUTHORITY AS PER THE SCHEME IN RESPECT OF THIS APPEAL. 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 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 VISHWAS SCHEME, 2020, OR IF THE ASSESSEE CHANGES HIS MIND LATER NOT TO OPT FOR THE SCHEME FOR ANY REASONS, 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. 45/PAT/2020 JOSEPH JOSE, 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. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 11TH DECEMBER, 2020 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT MR. JOSEPH JOSE, C/O DR. SUDHIR KUMAR, OPPOSITE LOYALA HIGH SCHOOL, KURJI, PATNA-800010. 2 RESPONDENT ACIT, CIRCLE-4, PATNA 3. 4. 5. CIT(A), PATNA-2, PATNA CIT, PATNA DR, ITAT, PATNA. / TRUE COPY, BY ORDER, SENIOR PVT. SECY/DDO.