Mr. Vikash Agarwal, Tinsukia V. Assistant Commissioner of Income Tax, Circle-Tinsukia, Tinsukia

ITA 88/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3406 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 06-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA
• Keywords: Competent authority

Judgement Text

1 ITA NO. 88/GAU/2019 VIKASH AGARWAL, AY 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 88/GAU/2019 ASSESSMENT YEAR:2015-16 VIKASH AGARWAL (PAN: ABNPA1662Q) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-TINSUKIA APPELLANT RESPONDENT DATE OF HEARING 05.11.2020 DATE OF PRONOUNCEMENT 13.11.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT, LD. DR ORDER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), DIBRUGARH DATED 27-12-2018 FOR ASSESSMENT YEAR 2015-16. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE BUT A WITHDRAWAL APPLICATION HAS BEEN PLACED IN FILE. AT THE OUTSET, IT IS NOTED THAT THE ASSESSEE SHRI VIKASH AGARWAL HAS FILED A LETTER DATED 02.11.2020 INFORMING THE TRIBUNAL THAT THE ASSESSEE IS OPTING FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME 2020 (HEREINAFTER, THE SCHEME) AND SO HE REQUESTED FOR WITHDRAWAL OF THE 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 AND SO THE REQUEST OF ASSESSEE TO WITHDRAW APPEAL IS ACCEPTED. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, I TREAT THIS WRITTEN SUBMISSION OF 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, 2 ITA NO. 88/GAU/2019 VIKASH AGARWAL, AY 2015-16 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. 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 AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 13TH NOVEMBER, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 13TH NOVEMBER, 2020 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI VIKASH AGARWAL, C/O RADHE MOHAN AGARWAL, KRISHNA NIWAS, MAKUM ROAD, P.O. TINSUKIA-786125. 2 RESPONDENT ACIT, CIRCLE-TINSUKIA 3. 4. 5. CIT(A), DIBRUGARH CIT- DIBRUGARH , DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.