M/S. ASSAM TOURISM DEVELOPMENT CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

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ITA 322/GTY/2018Status: DisposedITAT Guwahati16 April 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Consequently, the appeals filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee, M/s. Assam Tourism Development Corporation Limited, sought permission to withdraw its appeals before the ITAT. This withdrawal was based on the assessee availing the scheme under the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee could withdraw its pending appeals before the ITAT upon opting 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: Sri J. Sudhakar Reddy & Sri Aby T. Varkey

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH AT KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) & 229/Gau/2019 Assessment Years: 2012-13 & 2011-12 M/s. Assam Tourism Development Corporation Limited......................................Appellant [PAN: AAECA 3932 A] Vs. DCIT, Circle-2, Guwahati...............................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Subhrajyoti Bhattacharya, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : March 26th, 2021 Date of pronouncing the order : April 16th, 2021 ORDER Per Bench:

The assessee seeks permission of this Bench to withdraw its appeals in & 229/Gau/2019 as it has availed the scheme under “Vivad Se Vishwas Act, 2020” vide its application dated 11.03.2021. 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”.

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