SHREEMATI MAKANI BARUAH,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(2), GUWAHATI

This is an appeal preferred by the assessee against the order of Ld. CIT(A), Guwahati dated 19-12-2013 for the assessment year 1992-93.

Though none appeared for the assessee, we note that there is an application filed by the assessee having filed a declaration in Form 1 and 2 in accordance with the provisions of section 4 of the Direct Tax Vivad Se Bisws Act, 2020. Hence, he does not want to pursue this appeal. On perusal of the said application, we note that the assessee is opting to avail the benefit of Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’). In the light of the aforesaid fact since the assessee intends to opt for the said scheme of Direct Tax Vivad Se Vishwas Scheme, 2020, there is no point in keeping the impugned appeal pending.

In the light of the aforesaid discussion, we treat this application informing us the fact that assessee intends to opt for the said scheme and therefore, we allow the assessee to withdraw the impugned appeal. In case, if the competent authority as per the scheme does not accept the assessee’s intention to opt for the Vivad Se Vishwas Scheme, 2020, then the Smt. Makani Baruah, AY : 1992-93 assessee is at liberty to move an application for recalling this order. With the aforesaid caveat, we allow the assessee to withdraw the captioned appeal.

Needless to say that our 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 In the result, the appeal of assessee is dismissed as withdrawn.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 07.10.2020 Sd/- Sd/- (Aby. T. Varkey) (Dr. A. L. Saini) Judicial Member Accountant Member