DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. SATYAM ISPAT, PAPUMPARE

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ITA 88/GTY/2017Status: DisposedITAT Guwahati18 October 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had complied with the Vivad Se Vishwas scheme and deposited the required tax. Therefore, there was no reason to keep the departmental appeal pending.

What were the facts?

The assessee opted for the Vivad Se Vishwas Act, 2020 scheme and fulfilled all the necessary conditions, including depositing the tax as per Form No. 3. The assessee then filed Form No. 4 with evidence of payment.

What were the issues?

Whether the departmental appeal should be dismissed as withdrawn due to the assessee's successful resolution under the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “GAUHATI” BENCH: GUWAHATI

Before: Shri P. M. Jagtap, Vice-(KZ) & Shri A. T. Varkey, JM]

Pronounced: 18.10.2021

ORDER

Per Shri A.T. Varkey, JM:

1.

This is an appeal preferred by the Revenue against the order of Ld. CIT(A)-2, Guwahati dated 23.02.2017 for Assessment year 2013-14.

2.

The assessee vide its letter submitted that it has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter the Scheme). It has been brought to our notice that the assessee has received Form number 3 from competent authority pursuant to the assessee filing Form nos. 1 and 2 as per the Scheme. And also the assessee has filed Form No. 4 and filed along with it evidence of depositing the amount / tax as stated in Form No.

3.

Therefore, we note that since the assessee has already deposited the tax as shown in Form NO. 3 and has filed Form No. 4 along with challan evidencing payment of tax as per the Scheme, so, there is no point in keeping the departmental appeal pending. In the light of the aforesaid facts, the Ld. A.R of the assessee Shri J. P. Gupta requests that the Revenue appeal be dismissed as withdrawn.

3. The Ld. D.R has no objection to the Revenue appeal being dismissed as withdrawn.

2 M/s Satyam Ispat Assessment Year: 2013-14 4. In the light of the aforesaid facts, we treat the appeal of department as withdrawn and ergo the appeal of the revenue stands dismissed.

5.

In the result, the appeal of the Revenue is dismissed as withdrawn.

Order is pronounced in the open court on 18th October, 2021.

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