SMT. BANDANA DUTTA,DHUBRI vs. INCOME TAX OFFOCER, WARD-1, DHUBRI

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ITA 7/GTY/2019Status: DisposedITAT Guwahati07 September 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the permission sought by the assessee to withdraw the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee sought withdrawal of the appeal to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee had filed the necessary declarations and received a certificate from the Designated Authority.

What were the issues?

Whether the appeal can be withdrawn and dismissed as settled under the Vivad Se Vishwas Act, 2020.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH VIRTUAL HEARING AT KOLKATA

Before: SHRI P.M. JAGTAP, HON’BLE VICE-(KZ)& SHRI A.T. VARKEY, HON’BLE JM

order

: September 09, 2021 O R D E R

PER P.M. JAGTAP, VICE-PRESIDENT:

1.

This appeal filed by the assessee is directed against order of ld. Commissioner of Income Tax (Appeals)- Guwahati - 1 dated 15.10.2019.

2.

In this case, Shri Brajesh Sharma, Authorised Representative of the assessee has moved an application dated 01.09.2021seeking withdrawal of this appeal on the ground that he has decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 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.

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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

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