SMT. BINA GARODIA,TINSUKIA vs. INCOME TAX OFFICER, WARD-2, TINSUKIA

ITA 72/GTY/2019Status: DisposedITAT Guwahati24 February 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. The withdrawal was permitted because the assessee had opted for the Vivad Se Vishwas scheme and Form 3 was issued.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2010-11. The assessee had opted for the Direct Tax Vivad Se Vishwas Act scheme and received Form 3.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee due to opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH, “VIRTUAL

Before: Shri A. T. Varkey, JM]

Hearing: 24.02.2021Pronounced: 24.02.2021

This appeal preferred by the assessee is against the order of Ld. CIT(A), Dibrugarh dated 26-12-2018 for assessment year 2010-11

2.

At the outset, Ld. Counsel for the assessee Shri Sanjay Mody submitted that the assessee wants to withdraw this appeal since assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued form no.

3.

Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2010-11 and Form 3 has been issued by the Department which is placed on file, I allow the assessee to withdraw the impugned appeal.

3.

In the result, the appeal of assessee is dismissed as with

The order continues below.

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