Dipti Bhattacherjya, Guwahati V. Joint Commissioner of Income Tax, Range-2, Guwahati

ITA 56/GTY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4537 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 15-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBHRAJYOTI BHATTACHARYA LD
• Keywords: Competent authority

Judgement Text

1 ITA NO . 56 / G TY / 20 19 DIPTI BHATTACHARYA IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA [BEFORE SHRI P.M. JAGTAP, HON.V.P (KZ) & SHRI A. T. VARKEY, JM ] I.T.A. NO. 56 /GAU/20 19 ASSESSMENT YEAR: 20 1 1 - 12 DIPTI BHATTACHRYA HOUSE NO.15, HEM CHANDRA ROAD, UZAN BAZA R, GUWAHATI,ASSAM, PIN 781001. PAN: AFZPB10136L VS. J .C.I.T, RANGE - 2 , GUWAHATI APP ELLANT RESPONDENT DATE OF HEARING 24 .0 9 .202 1 DATE OF PRONOUNCEMENT 24 .0 9 .202 1 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI SUBHRAJYOTI BHATTACHARYA, LD. SR.DR OR DER PER SHRI P.M. JAGTAP , VICE - PRESIDENT TH IS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) , 1, GUWAHATI DATED 12 - 11 - 2018 FOR THE ASSESSMENT YEAR S 20 11 - 12 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS N OTICED FROM THE LETTER OF THE ASSESSEE DATED 10.09.2021 THAT THE ASSESSEE HA S OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME) AND HA S FILED FORM - 1, FORM - 2 BEFORE THE COMPETENT AUTHORITY AND PURSUANT TO WHICH THE ASSESSEE H A S RECEIVED FORM NO.3 FROM THE COMPETENT AUTHORITY. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME AND IS IN RECEIPT OF FORM NO. 3, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGH T OF THE AFORESAID DISCUSSION, WE TREAT THIS SUBMISSION OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME AND IS IN RECEIPT 2 ITA NO . 56 / G TY / 20 19 DIPTI BHATTACHARYA OF FORM NO.3, THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL WITH A CAV EAT THAT IN CASE, IF THE COMPETENT AUTHORITY UNDER THE SCHEME, DOES NOT ACCEPT THE PROPOSAL OF ASSESSEE TO OPT FOR THE SCHEME, THEN THE ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE ASSESSE E TO WITHDRAW THE CAPTIONED APPEAL. 4. NEEDLESS TO SAY THAT THE 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 PROVIDED THE ASSESSEE REMITS THE TAX DUE AS PER FORM NO. 3 OF THE SCHEME. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 24 TH SEPTEMBER, 202 1 SD/ - SD/ - ( ABY. T. V ARKEY ) ( P.M.JAGTAP ) JUDICIAL MEMBER VICE - PRESIDENT (KZ) DATED : 24 TH SEPTEMBER , 202 1 ** PP (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. RESPECTIVE APPELLANT /ASSESSEE 2 RESPON DENT /DEPARTMENT 3. 4. 5. CIT(A), CIT - , DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.