INCOME TAX OFFICER, WARD-4(3), GUWAHATI vs. RAJESH AGARWAL, GUWAHATI

ITA 40/GTY/2020Status: DisposedITAT Guwahati13 January 2021AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeals. This was based on the assessee's successful opting for the Vivad Se Vishwas scheme for both assessment years.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2011-12 and 2014-15. The assessee subsequently filed declarations under the Direct Tax Vivad Se Vishwas Act, and Form 3 was issued by the competent authority.

What were the issues?

Whether the appeals should be withdrawn in light of the assessee opting for the Vivad Se Vishwas scheme and the issuance of Form 3.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act

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

Both these appeals are preferred by the assessee against the separate orders of Ld. CIT(A), Guwahati-2, Guwahati dated 12-07-2019 for assessment years 2011-12 and 2014-

15.2.

At the outset, Ld. AR for the assessee Shri Vishal Maskan submitted that the assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of both these appeals 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 both the AYs 2011-12 and 2014-15 and Form 3 has been issued by the Department, therefore, I allow the assessee to withdraw the impugned appeals.

3.

In the result, the appeals

The order continues below.

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