SUNITA CHOUDHURY,TINSUKIA vs. INCOME TAX OFFICER, WARD-2, TINSUKIA

ITA 341/GTY/2019Status: DisposedITAT Guwahati13 November 2020AY 2011-122 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 assessees to withdraw their appeals, noting that there was no point in keeping the appeals pending given their decision to opt for the Vivad Se Vishwas Scheme. The assessees were granted liberty to move for recalling the order if their scheme proposal was not accepted.

What were the facts?

The assessees had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, and had filed the necessary forms. They were awaiting the issue of Form No. 3 from the Competent Authority.

What were the issues?

The primary issue was whether the pending appeals should be kept alive when the assessees had opted for a settlement scheme like Vivad Se Vishwas.

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

Heard together (2 matters)

I.T.A. Nos. 341/Gau/2019

I.T.A. Nos. 342/Gau/2019

Read from the judgment's own cause title. This page is filed under one of them.

ORDER Both these appeals are preferred by the different assessee against the separate orders of Ld. CIT(A), Dibrugarh dated 23-05-2019 for assessment year 2011-12.

At the outset, the Ld. Counsel for the assessee Shri Sanjay Modi brought to our notice that the assessee’s 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’s are opting for the Scheme for the AY 2011-12, there is no point in keeping the impugned appeals pending.

& 342/Gau/2019 Sunita Choudhury & Vishal Choudhury, AY 2011-12 3. In the light of the aforesaid discussion, I treat this submission of the Ld AR informing the Tribunal the fact that assessee’s are opting for the said scheme, therefore, I allow the assessee’s to withdraw the impugned appeals. 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, 2020, then the assessee’s are at liberty to move an application individually also for recalling this order. With the aforesaid caveat, I allow the assessee to withdraw the captioned appeals.

Needless to say that my aforesaid action allowing the assessee to withdraw the appeals, 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”.

In the result, both the appeals of assessee are 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 – Smt. Sunita Choudhury & Shri Vishal Choudhury, C/o Dayal Enterprises, Makum road, Tinsukia-786146.

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

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