ALOK KABRA AS LEGAL HEIR OF LATE RAM PRASAD KABRA,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

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ITA 137/GTY/2019Status: DisposedITAT Guwahati16 April 2021AY 2011-122 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 Consequently, the appeal filed by the assessee was dismissed as withdrawn.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 appeals before the ITAT. This was because he had availed the benefits of the Vivad Se Vishwas Act, 2020. The assessee had also received a certificate from the designated authority under the said Act.

What were the issues?

The primary issue was whether the assessee could withdraw his appeal after opting for the Vivad Se Vishwas scheme. The Tribunal considered the assessee's application and the certificate issued under the 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) Assessment Year: 2011-12 Alok Kabra As Legal Heir of Late Ram Prasad Kabra....................................................................Appellant [PAN: ALEPK 8225 G] Vs. ACIT, Circle-1, 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 his appeals in as he has availed the scheme under “Vivad Se Vishwas Act, 2020” vide his application dated 22.02.2021. 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”.

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