MARIA'S PUBLIC EDUCATIONAL TRUST,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION), WARD-2(3), GUWAHATI

ITA 157/GTY/2020Status: DisposedITAT Guwahati25 February 2021AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal, subject to the condition that if the Vivad Se Viswas proposal is not accepted or the assessee changes its mind, they can apply to recall the order. The withdrawal does not impede the processing of the scheme forms.

What were the facts?

The assessee, Maria's Public Educational Trust, filed an appeal for AY 2007-08. The assessee subsequently opted for the Direct Tax Vivad Se Viswas Scheme, 2020, and requested withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to 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

This is an appeal preferred by the assessee against the order of Ld. CIT(A)- Guwahati dated 31.01.2020 for A.Y. 2007-08. 2. From a perusal of a letter dated 08.02.2021 which is placed before me, it is discerned that the assessee has decided to opt for the Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’) and prays for withdrawal of the appeal subject to caveat that, in case if the competent authority does not accept its proposal (Form no. 1 and 2) then, the assessee may be allowed to move appropriate application before this Tribunal for recalling this order for restoration of appeal. In the light of the aforesaid facts discussed, I allow the assessee to

The order continues below.

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