SMT. LAMCHONGHOI SWEETY CHANGSAN,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

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ITA 352/GTY/2019Status: DisposedITAT Guwahati26 June 2020AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had opted for the 'Vivad se Vishwas Scheme' and sought to withdraw the appeal. As the respondent did not oppose this request, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2015-16. The assessee subsequently opted for the 'Vivad se Vishwas Scheme' and received a certificate from the competent authority.

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, “E

Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]

Hearing: 18.06.2020Pronounced: 26.06.2020

ORDER Per Shri A.T.Varkey, JM This appeal preferred by the assessee is against the order of the Ld. CIT(A), Guwahati-1, Guwahati dated 03.06.2019 for AY 2015-16.

2.

At the outset, the Ld. AR Shri Sanjay Modi, FCA submitted that assessee had opted for the ‘Vivad se Vishwas Scheme’ and assessee has received the certificate from the competent authority, therefore, assessee seeks to withdraw the appeal preferred before us. In the light of the aforesaid submission and since the Ld. DR does not oppose the request of the assessee, we direct the appeal to be treated as dismissed being withdrawn.

3.

In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court on 26 June, 2020. Sd/- Sd/- (Dr. A. L. Saini) (Aby. T. Varkey) Accountant Member Judicial Member

Dated :26 June, 2020\ Jd.(Sr.P.S.)

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