SHRI DHRUV MOHTA,IMPHAL vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-OMPHAL, IMPHAL

ITA 4/GTY/2020Status: DisposedITAT Guwahati13 January 2021AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal, noting that the Vivad Se Vishwas Scheme was opted for. The assessee was granted liberty to recall the order if the scheme proposal was not accepted.

What were the facts?

The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, and filed the necessary forms. The assessee informed the tribunal about this decision and sought to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be kept pending when the assessee had opted for a dispute resolution scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH, “VIRTUAL

Before: Shri A. T. Varkey, JM]

Hearing: 13.01.2021Pronounced: 13.01.2021

This appeal is preferred by the assessee against the order of Ld. CIT(A), Jorhat dated 28-08-2019 for assessment year 2011-12. 2. None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the assessee dated 07.01.2021 that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form-1 & Form-2 before the Competent Authority and is awaiting the issue of Form No. 3 from the Competent Authority. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2011-12, there is no point in keeping the impugned appeal pending.

3.

In the light of the aforesaid discussion, I tr

The order continues below.

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