PRAMOD KUMAR GUPTA & SONS (HUF),NEW DELHI vs. INCOME TAX OFFICER, WARD-4(2), GUWAHATI

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ITA 149/GTY/2020Status: DisposedITAT Guwahati14 March 2023AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

Since the assessee opted for and was accepted into the Vivad Se Vishwas scheme, the appeal for the current assessment year has become infructuous. Therefore, the appeal is dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for AY 2015-16. The assessee later opted for the 'Vivad Se Vishwas Act, 2020' scheme for AY 2009-10 and received acceptance from the competent authority.

What were the issues?

Whether the appeal survives when the assessee has opted for and been accepted into the Vivad Se Vishwas scheme for a different assessment year.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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:

1.

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.

2.

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 Therefore, the appeal stands dismissed as withdrawn. 3. In the result, the appeal of the assessee is dismissed as withdrawn.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),

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