SHIV KUMAR MITTAL,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH

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ITA 136/GTY/2019Status: DisposedITAT Guwahati09 November 2021AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's submission regarding opting for the Vivad Se Vishwas Scheme and the issuance of Form-5. The Revenue did not object to the withdrawal of the appeal.

What were the facts?

The assessee had opted for settlement of dispute under the Direct Tax Vivad Se Vishwas Scheme. Consequently, Form-5 was issued by the appropriate authority.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “GAUHATI” BENCH, KOLKATA

Before: HON’BLE SHRI LALIT KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri N.T. Sherpa. Ld. JCIT-Sr.DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The registry placed on record assessee’s letter dated 26/10/2021 wherein it has been submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, the assessee seeks withdrawal of the appeal. It has also been submitted that Form-5 has already been issued by appropriate authority. The same was not objected to by Ld. DR.

2.

In view of foregoing, the assessee’s appeal stand dismissed as withdrawn.

Order pronounced on 09th November, 2021.

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