KARAN MODI,DIBRUGARH vs. INCOME TAX OFFICER, WARD-1(4), DIBRUGARH

ITA 218/GTY/2018Status: DisposedITAT Guwahati25 February 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessees had opted for the Vivad Se Viswas Scheme and their applications were accepted. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessees, Karan Modi and Mona Modi, filed appeals against the CIT(A)'s order for AY 2015-16. They subsequently opted for the Direct Tax Vivad Se Viswas Scheme, 2020, and their applications were accepted.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessees opting for the Vivad Se Viswas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH: GUWAHATI

Before: Shri A. T. Varkey, JM]

Pronounced: 25.02.2021

Heard together (2 matters)

I.T.A. No. 218/Gau/2018
I.T.A. No. 219/Gau/2018

Read from the judgment's own cause title. This page is filed under one of them.

These are appeals preferred by the assessee against the common order of Ld. CIT(A)- Dibrugarh dated 12.06.2018 for A.Y. 2015-16. 2. For both these two appeals, the assessee’s have forwarded letter dated 22.12.2020 informing us that they have opted for the Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’) by filing Form Nos. 1 and 2 before the competent authority; and the competent authority have accepted the same and issued Form no. 3 a copy of which is enclosed herewith. In the light of the above facts, I am inclined to dismiss these appeals as withdrawn.

1 | P

The order continues below.

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