ROHIT KUMAR DEORAH & SONS,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

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ITA 61/GTY/2020Status: 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 Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee sought to withdraw its appeal before the ITAT. This withdrawal was requested because the assessee had availed the benefits of the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn by an assessee who has opted for the Vivad Se Vishwas scheme.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 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 its appeal in as it has availed the scheme under “Vivad Se Vishwas Act, 2020” vide its application dated 22.03.2021. The assessee states that it has been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”.

2.

We accept this application of the assessee and dismiss this appeal as withdrawn.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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