SHRI SANJAY GOSWAMI,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI

At the outset, the Ld. Counsel for the assessee Shri J. P. Gupta brought to our notice 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 2009- 10, there is no point in keeping the impugned appeal pending.

In the light of the aforesaid discussion, I treat this submission of the Ld. AR 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 Shri Sanjay Goswmi, AY 2009-10 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.

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In the result, the appeal of assessee is dismissed as withdrawn.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 6th November, 2020. Sd/- (Aby. T. Varkey) Judicial Member 6th November, 2020 Dated : JD(Sr.P.S.) Copy of the order forwarded to: 1. Appellant – Shri Sanjay Goswami, H. No. 15, Biva Mansion, Bishnu Rabha Path, Beltola Tinali, Guwahati-781028, Assam