M/S. SUN SYNDICATE BUILDERS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TXA, CIRCLE-2, GUWAHATI

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ITA 180/GTY/2019Status: DisposedITAT Guwahati13 November 2020AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal as they had completed the Vivad Se Vishwas Scheme process. The Tribunal allowed the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH,

Before: Shri A. T. Varkey, JM]

Hearing: 04.11.2020Pronounced: 13.11.2020

ORDER This appeal is preferred by the assessee against the order of Ld. CIT(A),Guwahati-1, Guwahati dated 15-03-2019 for assessment year 2012-13.

2.

At the outset, the Ld. AR of the assessee Shri Jay Prakash Gupta, brought to our notice that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and has completed the process and the assessee has received Form No. 5 from the competent authority and, therefore, the assessee’s prays for withdrawal of appeal.

3.

In the light of the aforesaid discussion, I allow the assessee to withdraw the impugned appeal. Therefore, the appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court on 13th November, 2020. Sd/- (Aby. T. Varkey) Judicial Member Dated : 13th November, 2020 JD(Sr.P.S.)

Sun Syndicate Builders P. Ltd., AY 2012-13 Copy of the order forwarded to: 1. Appellant – M/s. Sun Syndicate Builders Pvt. Ltd., A-06, Syndicate Orchid, 3rd floor, Aster Block, Hengrabari, Dispur, Guwahati-781006.

2 Respondent – DY. CIT, Circle-2, Guwahati 3. CIT(A), Guwahati-1, Guwahati 4. CIT-Guwahati 5. DR, ITAT, Guwahati.

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