Praveen Goyal, New Delhi V. Income Tax Officer, Ward-4(2), Guwahati

ITA 467/GTY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8364 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 18-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, GUWAHATI E-COURT AT KOLKATA BEFORE SRI SANJAY GARG, JUDICIAL MEMBER I.T.A. NO.466/GAU/2019 ASSESSMENT YEAR: 2016-17 MANJU GOYAL............................ ..APPELLANT BE-61, SHALIMAR BAG, NEW DELHI, 110088 [PAN :ACDPG1033G] VS. ITO, WARD-4(2), GUWAHATI.......RESPONDENT I.T.A. NO.467/GAU/2019 ASSESSMENT YEAR: 2016-17 PRAVEEN GOYAL............................ ..APPELLANT BE-61, SHALIMAR BAG, NEW DELHI, 110088 [PAN :AFHPG2731A] VS. ITO, WARD-4(2), GUWAHATI.......RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE APPELLANT. SHRI SUBHRAJYOTI BHATTACHARYA, ACIT, SR. DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : MARCH 17, 2021 DATE OF PRONOUNCING THE ORDER : MARCH 17, 2021 ORDER PER SANJAY GARG, JUDICIAL MEMBER:- BOTH THESE APPEALS FILED BY THE DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS). 2. NONE APPEARED ON BEHALF OF THE ASSESSEES. AT THE OUTSET, IT IS NOTICED THAT THE ASSESSEES HAVE MOVED SEPARATE APPLICATIONS FOR DISPOSING OFF THEIR APPEALS AS THE ASSESSEES HAVE OPTED FOR VIVAD SE VISHWAS SCHEME, 2020. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEES HAVE OPTED FOR THE VIVAD SE VISHWAS SCHEME, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEALS PENDING. FOR ANY REASON WHATSOEVER, IF THE ASSESSEES FAIL TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME 2 I.T.A. NO.466,467/GAU/2019 MANJU GOYAL,PRAVEEN GOYAL ASSESSMENT YEAR: 2016-17 2020, THEY WILL BE AT LIBERTY TO GET THEIR APPEAL RESTORED. UNDER THE CIRCUMSTANCES, I ALLOW THE ASSESSEES TO WITHDRAW BOTH THE APPEALS. 5. IN THE RESULT, BOTH THE APPEALS OF ASSESSEES ARE DISMISSED AS WITHDRAWN. KOLKATA, THE 17 TH MARCH, 2021. SD/- [ SANJAY GARG ] JUDICIAL MEMBER DATED : 17.03.2021 RS COPY OF THE ORDER FORWARDED TO: 1. (I) MANJU GOYAL (II) PRAVEEN GOYAL 2. ITO, WARD-4(2), GUWAHATI 3. CIT(A)- 4. CIT- , 5. CIT(DR), //TRUE COPY// BY ORDER SR. PS, H.O/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA .