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Income Tax Appellate Tribunal - Gauhati

Shreyansh Kumar Golchha, Guwahati vs Income Tax Officer, Ward-4(3), ... on 12 January, 2021

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                                                                              ITA No. 389/Gau/2019
                                                                Shreyansh Kumar Golchha, AY 2015-16

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, "VIRTUAL
                     HEARING" AT KOLKATA
                (सम ) ी ऐ. टी. वक , यायीक सद य)
                   [Before Shri A. T. Varkey, JM]
                               I.T.A. No. 389/GAU/2019
                               Assessment Year:2015-16

Shreyansh Kumar Golchha                   Vs.    Income-tax       officer,       Ward-4(3),
(PAN: AVBPG3620J)                                Guwahati
Appellant                                        Respondent


       Date of Hearing            12.01.2021
       Date of Pronouncement      12.01.2021
       For the Appellant          None
       For the Respondent         Shri Subhrajyoti Bhattacharya, Addl. CIT, Sr. DR

                                          ORDER

This appeal is preferred by the assessee against the order of Ld. CIT(A), Guwahati-2, Guwahati dated 31-05-2019 for assessment year 2015-16.

2. None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the assessee dated 17.08.2020 that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the 'scheme') and had filed Form-1 & Form-2 before the Competent Authority and is awaiting the issue of Form No. 3 from the Competent Authority. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 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 has opted 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.

Shreyansh Kumar Golchha, 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 assssee'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.                     Sd/-
                                                                        (Aby. T. Varkey)
                                                                         Judicial Member

Dated: 12.01.2021

JD(Sr.P.S.)

Copy of the order forwarded to:

1. Appellant - Shri Shreyansh Kumar Golchha, C/o Assam Ydyog Bilding, M. S. Road, Fancy Bazar, Guwahati-781001.

2 Respondent - ITO, Ward-4(3), Guwahati

3. CIT(A), Guwahati-2, Guwahati

4. CIT- Guwahati

5. DR, ITAT, Guwahati /True Copy, By order, Senior Pvt. Secy.