VIJAI JAIN,TINSUKIA vs. INCOME TAX OFFICER, WARD-2, TINSUKIA

ITA 314/GTY/2019Status: DisposedITAT Guwahati16 March 2021AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted the assessee's application to withdraw the appeal as they had opted for the "Direct Tax Vivad se Vishwas Scheme, 2020". The Revenue had no objection.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2011-12. The assessee later applied to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a tax dispute resolution 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 the assessee has moved an application stating therein 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. A.Y. 2011-12 Vijay Jain Page 2

In view of the above, the appeal of the assessee is hereby dismissed as ‘withdrawn’ Order pronounced in open court

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →