What did the Tribunal hold?

The tribunal allowed the assessee's application to withdraw the appeals. The withdrawal was permitted as the assessee had opted for the 'Vivad Se Viswas 2020' scheme.

The assessee filed appeals against the orders of the CIT(A) for assessment years 2012-13 and 2013-14. The assessee later filed an application to withdraw the appeals.

What were the issues?

The primary issue was whether the assessee could withdraw their pending appeals before the tribunal due to opting for the Vivad Se Viswas scheme.

Rima Devi Shah, Naharlugun vs ITO | ITAT Guwahati 2021

Income Tax Appellate Tribunal, GUWAHATI

Before: Sri Sanjay Garg

IN THE INCOME TAX APPELLATE TRIBUNAL, GUWAHATI ‘E-COURT’ AT KOLKATA Before Sri Sanjay Garg, Judicial Member Assessment Years: 2012-13 & 2013-14 Rima Devi Shah.…………..……………………...………………..….. Appellant C/o Sahil Enterprises, E-Sector, Naharlagun-791110, Arunachal Pradesh . [PAN: AZUPS2955D] vs. ITO, Ward, Itanagar.…....….…………… … ……………………… Respondent Appearances by: None appeared on behalf of the appellant. Shri Arup Chatterjee, Addl. CIT, DR, appeared on behalf of the Respondent. Date of concluding the hearing :April 13, 2021 Date of pronouncing the order :April 13, 2021 ORDER The present appeals filed by the assessee are directed against the separate orders both dated 17.09.2018of the Commissioner of Income Tax (Appeals), Guwahati.

An application dated 25.03.2021 has been placed on file stating therein that the assessee has availed “Vivad Se Viswas 2020” scheme, therefore he may be allowed to withdraw the present appeals. The Ld. DR has no objection to the said withdrawal.

Therefore, the appeals of the assessee are dismissed as withdrawn. Kolkata, the 13th April, 2021.

RIMA DEVI SHAH,NAHARLUGUN vs. INCOME TAX OFFICER, WARD-ITANAGAR, ITANAGAR

What did the Tribunal hold?

What were the facts?

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