NATHMAL SHARMA,WILLIAMNAGAR vs. INCOME TAX OFFICER, WARD- GOALPARA, GOALPARA

ITA 409/GTY/2019Status: DisposedITAT Guwahati23 June 2021AY 2015-162 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee sought permission to withdraw his appeal before the ITAT. This withdrawal was requested because the assessee had opted for the 'Vivad Se Vishwas Act, 2020' scheme. The assessee had also received a certificate from the designated authority under this scheme.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to availing the 'Vivad Se Vishwas Act, 2020' scheme.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 AT KOLKATA

Before: SHRI J. SUDHAKAR REDDY, HON’BLE & SHRI SANJAY GARG, HON’BLE]

order : June 23rd, 2021 ORDER PER BENCH: The assessee seeks permission of this Bench to withdraw his appeal in as he has availed the scheme under “Vivad Se Vishwas Act, 2020” vide his application dated 22.03.2021. The assessee states that he has been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”.

We accept this application of the assessee and dismiss this appeal as withdrawn. Order Pronounced in the Open Court on 23rd June, 2021.

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