SAROJ DEVI GOLCHHA,GUWAHATI vs. INCOME TAX OFFICER, WARD-4(3), GUWAHATI

ITA 394/GTY/2019Status: DisposedITAT Guwahati12 January 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. The assessee was given liberty to recall the order if the scheme proposal was not accepted.

What were the facts?

The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, and had filed the necessary forms. The assessee informed the tribunal about this decision while the appeal was pending.

What were the issues?

Whether an appeal should be kept pending when the assessee has opted for a dispute resolution scheme like Vivad Se Vishwas.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH, “VIRTUAL

Before: Shri A. T. Varkey, JM]

Hearing: 12.01.2021Pronounced: 12.01.2021

This appeal is preferred by the assessee against the order of Ld. CIT(A), Guwahati-2, Guwahati dated 31-05-2019 for assessment year 2015-16. 2. None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the assessee dated 17.08.2020 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 2015-16, there is no point in keeping the impugned appeal pending.

3.

In the light of the aforesaid discus

The order continues below.

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