AMIT DAGA,KRBIAGLONG vs. INCOME TAX OFFICER, WARD-2, SILCHAR
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme, which was accepted by the Revenue. Therefore, the appeal was allowed to be withdrawn.
What were the facts?
The assessee had appealed an order of the CIT(A) for AY 2016-17. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, and received Form-3 from the Competent Authority.
What were the issues?
The primary issue was whether the appeal should continue when the assessee had opted for and been accepted into 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]
ORDER This appeal is preferred by the assessee against the order of Ld. CIT(A), Shillong dated 15-04-2019 for assessment year 2016-17.
At the outset, the Ld. Counsel for the assessee Shri Anil Kumar Agarwal brought to our notice that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form-1 & Form-2 before the Competent Authority and the Competent Authority had issued Form-3. So, he intends to withdraw the appeal. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2016-17 which has been accepted by the Revenue, there is no point in keeping the impugned appeal pending.
In the light of the aforesaid discussion, I treat this submission of the Ld. AR of the assessee informing the Tribunal the fact that assessee has received Form 3 from the competent authority, therefore, I allow the assessee to withdraw the impugned appeal. Amit Daga, AY 2016-17 5. In the result, the appeal of assessee is dismissed as withdrawn.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.) Copy of the order forwarded to: 1. Appellant – Shri Amit Daga, Near FCI Godown, Village Dillaji P.O. Diphu, Dist Karbi Anglong, Assam-782460
2 Respondent – ITO, Ward- 2, Silchar 3. CIT(A), Shillong 4. CIT- Shillong, 5. DR, ITAT, Guwahati.
Recent GST High Court judgments
Search GST case law →- Aashutosh vs. The State Of Madhy PradeshMadhya Pradesh · 23 Oct 2026
- M/S Barnala Steel Industries Private Limited vs. State Of Uttar Pradesh And 2 OthersAllahabad · 22 Oct 2026
- Skd Suppliers Private Limited vs. The Superintendent, Central CGST, Rishra Division, Range-Ii, And AnrCalcutta · 22 Oct 2026
- M/S Aasha Industries vs. State Of U.P. And AnotherAllahabad · 22 Oct 2026
- M/S Bharat Iron Scrap vs. State Of U.P. And AnotherAllahabad · 22 Oct 2026