JATAN LAL BUCHA (HUF),MANGALDAI vs. INCOME TAX OFFICER, WARD-MANGALDAI, MANGALDAI

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ITA 427/GTY/2019Status: DisposedITAT Guwahati22 February 2021AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal as the assessee had opted for the Direct Tax 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 2014-15. The assessee later filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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

ORDER This appeal preferred by the assessee is against the order of Ld. CIT(A), Guwahati-1, Guwahati dated 30-07-2019 for assessment year 2014-15 2. None appeared on behalf of the assessee. At the outset, it is noted that an application dated 09.02.2020 for withdrawal of the aforesaid appeal is placed on file 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 2014-15 and Form 3 has been issued by the Department which is placed on file, I allow the assessee to withdraw the impugned appeal.

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