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Income Tax Appellate Tribunal, GUWAHATI BENCH : GUWAHATI
Before: Shri P.M. Jagtap, Vice-(KZ) & Shri A.T. Varkey
Per Shri P.M. Jagtap, Vice-President (KZ):- These appeals filed by the assessee are directed against the orders ld. Commissioner of Income Tax (Appeals)-1, Guwahati, both dated 31.01.2020 for the assessment years 2011-12 and 2013-14 respectively.
In these cases, the Director of the assessee-company has moved an application dated 24.03.2021 seeking withdrawal of these appeals on the ground that they have decided to settle the dispute involved in the said appeals 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 certificates in Form No. 3 as per & 139/GAU/2020 A.Ys. 2011-2012 & 2013-2014 Dhiroomal & Sons Pvt. Limited Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.
Keeping in view these facts and circumstances of the cases including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permissions as sought by the Director of the assessee-Company for both the cases are granted and these appeals of the assessee are dismissed as withdrawn.
In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open Court on April 23, 2021.
Sd/- Sd/- (A.T. Varkey) (P.M. Jagtap) Judicial Member Vice-President (KZ) Kolkata, the 23rd day of April, 2021 Copies to : (1) Dhiroomal & Sons Pvt. Limited, C/o. S.N. Ghosh & Associates, Advocates, ‘Seven Brothers’ Lodge, P.O. Buroshibtala, P.S. Chinsurah, Dist. Hooghly-712105
(2) Income Tax Officer, Ward-1(1), Guwahati, Aayakar Bhawan G.S. Road, Christian Basti, Guwahati-781005, Assam