What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal, noting that Form 3 under the Vivad Se Vishwas Scheme had been issued by the Department.

The assessee filed an appeal against the order of the CIT(A) for AY 2015-16. The assessee later sought to withdraw the appeal as they had opted for the Direct Tax Vivad Se Vishwas Scheme.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT after opting for the Vivad Se Vishwas Scheme.

Dhriti Modi, Dibrugarh vs ITO | ITAT Guwahati 2021

Income Tax Appellate Tribunal, GAUHATI BENCH, “VIRTUAL

Before: Shri A. T. Varkey, JM]

Hearing: 23.02.2021Pronounced: 23.02.2021

ORDER This appeal preferred by the assessee is against the order of Ld. CIT(A), Dibrugarh dated 13-06-2018 for assessment year 2015-16.

None appeared on behalf of the assessee. However, an application dated 22.12.2020 on behalf of the assessee has been placed on record wherein the assessee has 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 2015-16 and Form 3 has been issued by the Department which is placed on file, I allow the assessee to withdraw the impugned appeal.

In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court. Sd/- (Aby. T. Varkey) Judicial Member Dated: 23.02.2021 JD(Sr.P.S.) Dhriti Modi, AY 2015-16 Copy of the order forwarded to:

Appellant – Smt. Dhriti Modi, C/o B B Modi Pvt. Ltd. Jalannagar- 786005, Dibrugarh, Assam Respondent – ITO, Ward-1(1), Dibrugarh 2 3. CIT(A), Dibrugarh

CIT- Dibrugarh

DR, ITAT, Guwahati

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

What did the Tribunal hold?

What were the facts?

What were the issues?

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