RUMA BANIK,AGARTALA vs. INCOME TAX OFFICER, WARD - UDAIPUR, AGARTALA

ITA 258/GTY/2017Status: DisposedITAT Guwahati18 December 2020AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeals as they had opted for the Vivad Se Vishwas Scheme. The withdrawal is subject to the condition that if the scheme proposal is not accepted, the assessee can apply for recalling the order.

What were the facts?

The assessee had filed appeals against the orders of the CIT(A) for assessment years 2014-15 and 2015-16. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the pending appeals should be kept alive when the assessee has opted for a dispute resolution 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, GUWAHATI BENCH,

Before: Shri A. T. Varkey, JM]

Hearing: 21.12.2020Pronounced: 21.12.2020

Heard together (2 matters)

I.T.A. No. 258/Gau/2017
I.T.A. No. 234/Gau/2019

Read from the judgment's own cause title. This page is filed under one of them.

These appeals are preferred by the assessee against the separate order of Ld. CIT(A)- 1, Shillong dated 20.09.2017 and 29.03.2019 for assessment years 2014-15 & 2015-16 respectively.

2.

At the outset, it is noted that Shri A.K. Agarwala, FCA has filed a letter dated 15.12.2020 wherein he has brought to my notice that the assessee has opted for the Direct Tax Vivad Se Vishwas Scheme 2020 (hereinafter, the ‘scheme’) and accordingly has filed Form 1 and 2 before the competent authority as per the scheme in respect of these appeals and is awaiting From 3 from the competent authority. Taking into consideration the fact that since the assessee has opted for the ‘Vivad Se Vishwas Scheme, 202

The order continues below.

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