AMIT KUMAR JAIN,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

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ITA 365/GTY/2019Status: DisposedITAT Guwahati13 November 2020AY 2015-162 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 allowed the assessee to withdraw the appeal as the assessee intended to opt for the Direct Tax Vivad Se Vishwas Scheme, 2020. The withdrawal is subject to the scheme's acceptance by the competent authority.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2015-16. The assessee did not appear for the hearing but submitted an application to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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: 05.11.2020Pronounced: 13.11.2020

ORDER This appeal is preferred by the assessee against the order of Ld. CIT(A)-1, Guwahati dated 03-06-2019 for assessment year 2015-16.

2.

At the outset, we note that none appeared on behalf of the assessee but an application for withdrawal of the appeal has been placed on file. From perusal of the said application, it is noted that the assessee intends to opt for the Direct Tax Vivad Se Vishwas Scheme 2020 (hereinafter, the ‘scheme’). Therefore, taking into consideration the fact that since the assessee is opting for the ‘Vivad Se Vishwas Scheme, 2020’ for the assessment year 2015- 16, there is no point in keeping the impugned appeal pending.

3.

In the light of the aforesaid discussion, I treat this 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, 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.

Amit Kumar Jain, AY 2015-16 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 assessee’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 Amit Kumar Jain, Block-A, 3rd floor, Nirmal Sagar 1. Apartment, Old Post Office Road, Rehabari, Assam-781008.

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

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