M/s. Associated Works, Namrup V. Assistant Commissioner of Income Tax, Circle-2, Dibrugarh

ITA 99/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3377 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 18-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA JCIT LD
• Assessee Lawyers: N O N E
• Keywords: Competent authority
• Section: 13

Judgement Text

1 ITA NO. 99/GAU/2019 M/S. ASSOCIATED WORKS, AY 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 99/GAU/2019 ASSESSMENT YEAR:2009-10 M/S. ASSOCIATED WORKS, NAMRUP (PAN: AAJFA6759M) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2, DIBRUGARH APPELLANT RESPONDENT DATE OF HEARING 02.11.2020 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 16-01-2019 FOR ASSESSMENT YEAR 2009-10. 2. AT THE OUTSET, IT IS NOTED THAT THE PARTNER OF THE ASSESSEE SHRI PRANJAL DUTTA HAS FILED A LETTER DATED 29.10.2020 INFORMING THE TRIBUNAL THAT THE ASSESSEE IS CONTEMPLATING TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME 2020 (HEREINAFTER, THE SCHEME). THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE IS OPTING FOR THE VIVAD SE VISHWAS SCHEME, 2020 FOR THE ASSESSMENT YEAR 2009-10, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, I TREAT THIS SUBMISSION OF THE PARTNER 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 THE ASSESSEE CHANGES ITS MIND NOT TO OPT FOR THE SCHEME FOR ANY 2 ITA NO. 99/GAU/2019 M/S. ASSOCIATED WORKS, AY 2009-10 REASON, 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 : 13 TH NOVEMBER, 2020 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. ASSOCIATED WORKS, MUNNI MARKET, 2 ND FLOOR, OPPOSITE HUB, G. S. ROAD, GUWAHATI, ASSAM-781007 2 RESPONDENT ACIT, CIRCLE-2, DIBRUGARH 3. 4. 5. CIT(A), DIBRUGARH CIT- DIBRUGARH , DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.