AMIT AGARWAL,GUWAHATI vs. INCOMETAX OFFICWR, WARD-3(1), GUWAHATI

ITA 397/GTY/2019Status: DisposedITAT Guwahati12 January 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal, taking into consideration the assessee's opting for the Vivad Se Vishwas scheme and the issuance of Form 3 by the Department.

What were the facts?

The assessee filed an appeal for AY 2014-15. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Act scheme and received Form No. 3 from the competent authority.

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The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

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 2014-15. 2. At the outset, Ld. AR for the assessee Shri Rajesh Krishna Joshi submitted that the 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, a copy of the application for the assessee praying for withdrawal of the appeal along with Form No. 3 is available in file, which is before us. 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, therefore, we a

The order continues below.

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