What did the Tribunal hold?

The tribunal granted the assessee's request to withdraw the appeals. This was based on the assessee's decision to settle the disputes under the Direct Tax Vivad Se Vishwas Scheme, 2020, and their compliance with the scheme's requirements.

The assessee filed appeals against the orders of the CIT(A) for AYs 2009-10, 2010-11, and 2011-12. The assessee subsequently sought to withdraw these appeals.

What were the issues?

Whether the assessee's appeals should be dismissed as withdrawn due to their participation in the Vivad Se Vishwas Scheme.

Rnb Carbide & Ferro Alloys… vs ITO | ITAT Guwahati 2021

Income Tax Appellate Tribunal, GAUHATI BENCHES, GUWAHATI

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

Heard together (3 matters)

I.T.A. No. 145/Gau/2017

I.T.A. No. 146/Gau/2017

I.T.A. No. 147/Gau/2017

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCHES, GUWAHATI [Virtual Court Hearing @ Kolkata] [Before Shri P.M. Jagtap, Hon. Vice-President (KZ) & Shri Aby T. Varkey, Hon. Judicial Member] Assessment Year: 2009-10 I.T.A. No. 146/Gau/2017 Assessment Year: 2010-11 I.T.A. No. 147/Gau/2017 Assessment Year: 2011-12 RNB Carbide & Ferro Alloys Private Ltd………………………………….……………………Appellant C/o. S.P. Sharma & Co. M.S. Road Guwahati – 781 001 [PAN: AACCR 0993 G] Vs. Income Tax Officer, Ward-2(2), Guwahati, Assam………………………………….Respondent Appearances by: Sh. Kishor Jain, C.A., appeared on behalf of the Assessee. Sh. Subhrajyoti Bhattacharya, Sr.D/R, appeared on behalf of the Revenue. Date of concluding the hearing : September 9th, 2021 Date of pronouncing the order : September 9th, 2021 ORDER Per Bench: All these appeals filed by the assessee are directed against the separate but identical orders of ld. Commissioner of Income Tax (Appeals)- 1, Guwahati, dated 31/08/2016, for the Assessment Years 2009-10, 2010-11 & 2011-12.

In these cases, the Authorised Representative of the assessee has moved separate applications dated 01.09.2021 seeking withdrawal of these appeals on the ground that the assessee has decided to settle the disputes involved in the said appeals under the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 and the Designated Authority has issued the certificate in Form No. 3 as per Section 5(1) of the Scheme determining the tax payable by the assessee.

2 Assessment Year: 2009-10 I.T.A. No. 146/Gau/2017 Assessment Year: 2010-11 I.T.A. No. 147/Gau/2017 Assessment Year: 2011-12 RNB Carbide & Ferro Alloys Private Ltd.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, these appeals of the assessee are dismissed as withdrawn.

RNB CARBIDE & FERRO ALLOYS PRIVATE LIMITED,GUWAHATI vs. INCOME TAX OFFICER, WARD-2(2), GUWAHATI

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