RAKESH KUMAR KARWA,GUWAHATI vs. INCOME TAX OFFICER, WARD-2, SIVASAGAR

ITA 468/GTY/2019Status: DisposedITAT Guwahati18 December 2020AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the assessee had opted for the Vivad Se Viswas Scheme. The assessee was granted liberty to recall the order if the scheme authorities did not accept their declaration.

What were the facts?

The assessee had appealed against an order of the CIT(A). At the time of hearing, the assessee's counsel informed the Tribunal that the assessee had opted for the Direct Tax Vivad Se Viswas Scheme, 2020 and had filed the necessary declarations.

What were the issues?

Whether an appeal pending before the ITAT should be dismissed as withdrawn when the assessee has opted for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Viswas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH: GUWAHATI

Before: Shri A. T. Varkey, JM]

Pronounced: 21.12.2020

This appeal is preferred by the assessee against the order of Ld. CIT(A)-Jorhat dated 05.12.2018 for A.Y. 2011-12.

At the outset, the Ld. Counsel for the assessee Shri Kishore Jain brought to my notice that the assessee has opted for the Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’). According to the counsel, the assessee has filed declaration in Form 1 and 2 before the competent authority and is awaiting Form 3 from the competent authority. In the light of the aforesaid fact, since the assessee has opted for the scheme and has already taken steps as per the Direct Tax Vivad Se Viswas Scheme, 2020, there is no point keeping the impugned appeal pending.

In the light of the aforesaid discussion, I treat this submission informing us the fact that assessee has opted for the scheme by filing Form-1 & Form-2, I allow the assessee to withdraw the impugned appeal. In case, if the competent authority as per the scheme does not accept the assessee’s action of filing Form 1 and 2 of the Vivad Se Viswas Scheme, 2020, then the assessee is at liberty to move application for Rakesh Kr. Karwa A.Y. 2010-11 recalling this order. With the aforesaid caveat, I allow the assessee to withdraw this appeal.

Needless to say that my aforesaid action allowing the assessee to withdraw the appeal, will not preclude the competent authority of Revenue to accept the assessee’s said option / scheme for availing “Vivad Se Viswas Scheme, 2020”.

In the result, appeal of the assessee is dismissed as withdrawn.

Order is pronounced in the open court on 21 .12.2020.

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