SAMBHU SAHA,AGARTALA vs. INCOME TAX OFFICER, WARD-3, AGARTALA

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ITA 231/GTY/2019Status: DisposedITAT Guwahati20 October 2021AY 2016-172 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and received the necessary form. Therefore, the appeal was treated as withdrawn by the assessee.

What were the facts?

The assessee had filed an appeal before the ITAT. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2020 and received Form No. 5 from the Competent Authority. The assessee then requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

None

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: 20.10.2021

ORDER

Per Shri A.T. Varkey, JM:

1.

1. This is an appeal preferred by the Assessee against the order of Ld. CIT(A)-Shillong dated 28.03.2019 for Assessment year 2016-17.

2.

None appeared for the appellant. However it has been brought to our notice a letter from the assessee dated 16.10.2021 wherein it has been stated that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and in the process had filed Form-4 before the Competent Authority and pursuant to which the assessee had received finally Form No. 5 from the Competent Authority and therefore the assessee request for withdrawal of appeal. Therefore, taking into consideration the fact that assessee is in receipt of Form no. 5 as per the scheme, we treat the appeal of Assessee as withdrawn. 3. In the result, the appeal of the assessee is dismissed as withdrawn.

Order is pronounced in the open court on 20th October, 2021.

Sd/- Sd/- (P. M. Jagtap) (A. T. Varkey) Vice-President Judicial Member Dated: 20.10.2021 SB, Sr. PS Copy of the order forwarded to:

1.

Appellant-Sambhu Saha, Routhkhola, Bishalgarh, Tripura-799102.

2. Respondent – ITO, Ward-3, Agartala 3. The CIT(A)- Shillong 4. CIT- , Guwahati 5. DR, Gauhati Bench, Gauhati

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