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Income Tax Appellate Tribunal, “GUWAHATI BENCH, GAUHATI
Before: Shri Rajpal Yadav, Vice- & Shri Manish Borad
Date of concluding the hearing : February 01, 2023 Date of pronouncing the order : March 14, 2023 ORDER
Per Manish Borad, Accountant Member:
This appeal at the instance of the assessee pertaining to the Assessment Year (in short “AY”) 2015-16 is directed against the order of the Commissioner of Income Tax (Appeals), Guwahati-2, Guwahati [in short ld. “CIT(A)”] dated 30.12.2019 which is arising out of the order u/s 143(3) of the Assessing Officer dated 22.12.2017.
It has been intimated to us that the assessee has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter “the Scheme”) for AY 2009-10 and the assessee has filed Form No.1 and 2 and received Form no.3, 4 & 5 from the competent authority. Since the Assessment Year: 2015-16 Pramod Kumar Gupta & Sons (HUF)
competent authority has accepted the assessee’s option for the scheme, nothing survives. Therefore, the appeal stands dismissed as withdrawn. 3. In the result, the appeal of the assessee is dismissed as withdrawn.
Kolkata, the 14th March, 2023.
[Rajpal Yadav] [Manish Borad] Vice-President Accountant Member Dated: 14.03.2023. RS Copy of the order forwarded to: 1. Pramod Kumar Gupta & Sons (HUF) 2. ITO, Ward-4(2), Guwahati 3. CIT(A)- 4. CIT- , 5. CIT(DR),