ARVIND FULFAGAR,BISWANATH CHARIALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TEZPUR

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ITA 320/GTY/2019Status: DisposedITAT Guwahati13 November 2020AY 2014-152 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the assessee was opting for the Vivad Se Vishwas Scheme and therefore, there was no point in keeping the appeal pending. The appeal was allowed to be withdrawn.

What were the facts?

The assessee had appealed an order of the CIT(A) for AY 2014-15. The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2020 and filed the necessary forms.

What were the issues?

Whether the appeal should be kept pending when the assessee has opted for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH,

Before: Shri A. T. Varkey, JM]

Hearing: 05.11.2020Pronounced: 13.11.2020

ORDER This appeal is preferred by the assessee against the order of Ld. CIT(A), Guwahati-1, Guwahati dated 03-06-2019 for assessment year 2014-11.

2.

None appeared on behalf of the assessee. But a withdrawal application has been placed on file. At the outset, it is noted that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form-1 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 is opting for the Scheme for the AY 2014-15, there is no point in keeping the impugned appeal pending.

3.

In the light of the aforesaid discussion, I treat this written submission 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 assessee’s proposal to opt for the Vivad Se Vishwas Scheme, Arvind Fulfagar, AY 2014-15 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: Appellant – Shri Arvind Fulfagar, No. 220, 2nd floor, Near Saini Enclave, 1. Flat-06, Karkardooma, New Delhi-110032.

2 Respondent – ACIT, circle-Tezpur 3. CIT(A), Guwahati-1, Guwahati 4. CIT-Guwahati 5. DR, ITAT, Guwahati.

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