Shri Bijoy Roy, Karimganj V. ITO, Ward - Karimganj, Karimganj

ITA 91/GTY/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1789 (ITAT-GUWAHATI)
• Duration Of Justice: 4 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 24-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

1 ITA NO. 91/GAU/2016 SHRI BIJOY ROY, AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 91/GAU/2016 ASSESSMENT YEAR:2011-12 SHRI BIJOY ROY (PAN:AFZPR0585F) VS. INCOME-TAX OFFICER, WARD-KARIMGANJ APPELLANT RESPONDENT DATE OF HEARING 02.11.2020 DATE OF PRONOUNCEMENT 06.11.2020 FOR THE APPELLANT SHRI SANJAY MODI, AR FOR THE RESPONDENT SHRI AMITAVA SEN, JCIT, ORDER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), SHILLONG DATED 10-05-2016 FOR ASSESSMENT YEAR 2011-12. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SHRI SANJAY MODI BROUGHT TO OUR NOTICE THAT THE ASSESSEE INTENDS TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME 2020 (HEREINAFTER, THE SCHEME) AND ACCORDINGLY HAS FILED FORM 1 AND 2 BEFORE THE COMPETENT AUTHORITY AS PER THE SCHEME IN RESPECT OF THIS APPEAL AND IS AWAITING THE ISSUE OF FORM NO. 3 FROM THE COMPETENT AUTHORITY. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE IS OPTING FOR THE VIVAD SE VISHWAS SCHEME, 2020 FOR THE ASSESSMENT YEAR 2011- 12, 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. 91/GAU/2016 SHRI BIJOY ROY, AY 2011-12 VISHWAS SCHEME, 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 6TH NOVEMBER, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 6TH NOVEMBER, 2020 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI BIJOY ROY, SUBASH NAGAR, WARD NO. 15, KARIMGANJ- 788710 2 RESPONDENT ITO, WARD KARIMGANJ 3. 4. 5. CIT(A), SHILLONG CIT- SHILLONG, DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.