SAMPAT LAL SOGANI,GUWAHATI vs. INCOME TAX OFFICER, WARD-4(3), GUWAHATI

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ITA 367/GTY/2019Status: DisposedITAT Guwahati14 August 2020AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw the appeal as they decided to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The tribunal granted the permission and dismissed the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2015-2016. The assessee subsequently filed an application seeking withdrawal of the appeal.

What were the issues?

Whether the assessee can withdraw their appeal to settle the dispute under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA

Before: Shri P.M. Jagtap, Vice-

Heard together (2 matters)

ITA No. 367/GTY/2019
I.T.A. No. 367/GAU/2019

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

Per Bench:- This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals), Guwahati-2, Guwahati dated 31.05.2019.

2.

In this case, the assessee has moved an application dated 22.06.2020 seeking withdrawal of this appeal on the ground that he has decided to settle the dispute involved in the said appeal under the Direct Assessment Year: 2015-2016 Sampat Lal Sogani, Guwahati Tax Vivad Se Vishwas Act, 2020. The permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on August 14, 2020.

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