What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal, noting that keeping it pending would be pointless given the intention to opt for the Vivad Se Vishwas Scheme. The order was passed with a caveat that the assessee could apply for recalling if the scheme proposal was not accepted.

The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee subsequently filed an application to withdraw the appeal as they intended to opt for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be kept pending when the assessee intended to settle the matter under the Vivad Se Vishwas Scheme.

Sarita Devi Golchha vs ITO | ITAT Guwahati 2020

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)-2, Guwahati- 1, Guwahati dated 31-05-2019 for assessment year 2014-15.

None appeared on behalf of the assessee but an application for withdrawal of appeal is placed on file. At the outset, it is noted that the assessee intends to opt for the Direct Tax Vivad Se Vishwas Scheme 2020 (hereinafter, the ‘scheme’) and accordingly has filed Form 1 and 2 before the competent authority as per the scheme in respect of this appeal 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 ‘Vivad Se Vishwas Scheme, 2020’ for the assessment year 2014-15, there is no point in keeping the impugned appeal pending.

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, Sarita Devi Golchha, 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.

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 assessee’s said option/scheme for availing “Vivad Se Vishwas Scheme, 2020’.

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 – Smt. Sarita Devi Golchha, C/o Assam Udyog Building, M. S. Road, Fancy Bazar, Guwahati-781001.

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

SARITA DEVI GOLCHHA,GUWAHATI vs. INCOME TAX OFFICER, WARD-4(3), GUWAHATI

What did the Tribunal hold?

What were the facts?

What were the issues?

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