M/S. SAGOLSHEM SOMAJ SINGH,IMPHAL vs. INCOME TAX OFFICER, WARD-5, IMPHAL

ITA 31/GTY/2020Status: DisposedITAT Guwahati23 February 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as 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). During the pendency of the appeal, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme and Form 3 was issued by the competent authority.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

None

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH, “VIRTUAL

Before: Shri A. T. Varkey, JM]

Hearing: 23.02.2021Pronounced: 23.02.2021

This appeal preferred by the assessee is against the order of Ld. CIT(A), Jorhat dated 28-08-2019 for assessment year 2013-14. 2. None appeared on behalf of the assessee. However, an application dated 18.01.2021 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 2013-14 and Form 3 has been issued by the Department which is placed on file, I allow the asse

The order continues below.

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