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

None appeared on behalf of the assessee’s, but an application for withdrawal of appeal is placed on file. At the outset, it is noted that the assessee’s 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 these -351/Gau/2019 Saroj Devi Golchha, AY 2014-15 appeals and are 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 ‘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 submission of the assessee’s 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 application individually also for recalling this order. With the aforesaid caveat, I allow the assessee’s to withdraw the captioned appeals.

Needless to say that my aforesaid action allowing the assessee’s to withdraw the appeals, 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In the result, both the appeals of assessee’s are dismissed as withdrawn.