SADHAN JAIN,TINSUKIA vs. INCOME TAX OFFICER, WARD-1, TINSUKIA

ITA 313/GTY/2019Status: DisposedITAT Guwahati16 March 2021AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee intended to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The Departmental Representative had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2011-12. The assessee later opted for the "Direct Tax Vivad Se Vishwas Scheme, 2020".

What were the issues?

The primary issue was the assessee's intention to withdraw the appeal after opting for a tax settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” GAUHATI

Before: Shri Sanjay Garg

The present appeal has been preferred by the assessee against the order dated 22-05-2019 of the Commissioner of Income-tax (Appeals), Dibrugarh [hereinafter referred to as ‘CIT(A)’].

2.

At the outset, it is noticed that since the assessee has opted for “ Direct Tax Viviad Se Vishwas Scheme, 2020” therefore, the assessee intends to withdraw the present appeal. The Ld. DR has no objection for the said withdrawal.

In view of the above, the appeal of the assessee is hereby dismissed as ‘withdrawn’ A.Y. 2011-12 Sadhna Jain Page 2 In view of the above, the appeal of the assessee is hereby dismissed being not pressed. Order pronounced in open court at the time of hearing on Tue ay, 16th M

The order continues below.

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