SAJID USMAN,GUWAHATI vs. INCOME TAX OFFICER, WARD-2(2), GUWAHATI

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ITA 168/GTY/2019Status: DisposedITAT Guwahati13 November 2020AY 2012-132 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 they had opted for the Vivad Se Vishwas Scheme. The assessee was granted liberty to move an application for recalling the order if the scheme proposal was not accepted.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. The appeal was time-barred by twenty days, but the delay was condoned. The assessee had opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH,

Before: Shri A. T. Varkey, JM]

Hearing: 03.11.2020Pronounced: 13.11.2020

ORDER This appeal is preferred by the assessee against the order of Ld. CIT(A), Guwahati-1, Guwahati dated 13-12-2018 for assessment year 2012-13. 2. This appeal of assessee is time barred by twenty days and a condonation petition has been filed. After perusing the same, we condone the delay and admit the appeal for hearing.

3. At the outset, the Ld. Counsel for the assessee Shri Bijon Kr. Roy brought to our notice that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form-1 & Form-2 before the Competent Authority and is awaiting the issue of Form No. 3 from the Competent Authority. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2012- 13, 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 has opted for the said scheme, therefore, I allow the assessee to withdraw the impugned appeal. In case, if the competent Sajid Usman, AY 2012-13 authority as per the scheme does not accept the assessee’s proposal to opt for the Vivad Se 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 assssee’s 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 – Mr. Sajid Usman, C/o, Radiant Tailor, Sikh Temple (inside), Fancy Bazar, Guwahati, Assam-781001.

2 Respondent – ITO, Ward-2(2), Guwahati 3. CIT(A), Guwahati-1, Guwahati 4. CIT- Guwahati, 5. DR, ITAT, Guwahati.

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