SACHIN KUMAR LOHIA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(2), GUWAHATI

ITA 404/GTY/2019Status: DisposedITAT Guwahati22 February 2021AY 2015-162 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 by the Department.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2015-16. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad Se Vishwas Act.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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: 22.02.2021Pronounced: 22.02.2021

This appeal preferred by the assessee is against the order of Ld. CIT(A), Guwahati-1, Guwahati dated 03-06-2019 for assessment year 2015-16

2.

At the outset, Ld. Counsel for the assessee Shri Rajesh Krishna Joshi 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.

3.

In the result, the appea

The order continues below.

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