AARPI JAIN,GUWAHATI vs. INCOME TAX OFFICER, WARD-2(1), GUWAHATI

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ITA 315/GTY/2019Status: DisposedITAT Guwahati13 November 2020AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for withdrawal of the appeals. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2013-14 and 2015-16. The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn due to opting for the Vivad Se Vishwas Scheme.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: 05.11.2020Pronounced: 13.11.2020

ORDER Both these appeals are preferred by the assessee against the order of Ld. CIT(A),Guwahati-1, Guwahati dated 03-06-2019 for assessment years 2013-14 and 2015- 16.

2.

None appeared on behalf of the assessee. But applications for withdrawal of the appeals have been placed in file. At the outset, it is noticed that the assessee has received Form No. 3 pursuant to the filing of Form Nos. 1 and 2 while opting for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’). In the light of the above, the assessee’s prayer for withdrawal of appeals is accepted.

3.

In the light of the aforesaid discussion, I allow the assessee to withdraw the impugned appeals. Therefore, both the appeals of the assessee are dismissed as withdrawn.

4.

In the result, both the appeals of assessee are dismissed as withdrawn.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

-316/Gau/2019 Aarpi Jain, AY 2013-14 & 2015-16 Copy of the order forwarded to: 1. Appellant – Shri Aarpi Jain, C/o N. K. Dosi, Dosi Bhavan, G. S. Road (By lane), Paltan Bazar, Guwahati-781008

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

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