MADHURI GOEL,TINSUKIA vs. INCOME TAX OFFICER, WARD-1, TINSUKIA
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 allowed the assessees' request to withdraw their appeals. This was based on the issuance of certificates under Section 5(1) of the Vivad Se Vishwas Act, indicating a settlement of the tax disputes.
What were the facts?
The assessees had filed appeals before the ITAT against the orders of the CIT(A). During the pendency of the appeals, the assessees filed declarations under the Direct Tax Vivad Se Vishwas Act, 2020.
What were the issues?
Whether the appeals should be withdrawn due to the settlement of disputes under the Vivad Se Vishwas Act.
Which sections of the Income-tax Act were involved?
Section 5(1) of the Vivad Se Vishwas Act, 2020
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]
Heard together (4 matters)
Read from the judgment's own cause title. This page is filed under one of them.
ORDER Per Shri A.T.Varkey, JM All these appeals preferred by the different assessees against the order of the Ld. CIT(A), Dibrugarh dated 19.09.2018 for AY 2015-16.
At the outset, the Ld. Counsel for the assessee drew our attention to the assessee’s letters dated 10.06.2020 wherein it has been stated that the respective assessee’s had filed a declaration under the Direct Tax Vivad Se Vishwas Act, 2020 (VSV Act) and pursuant to the same certificate u/s. 5(1) of the VSV Act has been issued by the designated authority in Form No. 3 dated 08.06.2020. Hence, they requested before the Bench the appeal under reference may be allowed to be withdrawn. Ld. DR did not raise any objection to this prayer of the assessee. Therefore, we allow the request of the assessee and dismiss all the appeals of the assessees as withdrawn.
In the result, all the appeals of assessee are dismissed as withdrawn.
Order is pronounced in the open court on 12th June, 2020.
Sd/- Sd/- (Dr. A. L. Saini) (Aby. T. Varkey) Accountant Member Judicial Member Dated :12th June, 2020 Jd.(Sr.P.S.) Copy of the order forwarded to: 1. Appellant – Shri Dipak Birmiwal, C/o M/s. R. D. Brothers & Co. A.T. Road, Tinsukia-786125 Smt. Madhuri Goel, Vinay Kumar Goel (HUF) & Vinay Kumar Goel C/o M/s. Om Hardwares, C. B. Road, Tinsukia-786125 Respondent – ITO, Ward-2, Tinsukia 2 CIT(A), Dibrugarh 3. CIT-, Dibrugarh 4.
DR, ITAT, Guwahati.
Recent GST High Court judgments
Search GST case law →- M/S. Mehra Mac Industries Private Limited vs. The Deputy State Tax OfficerTelangana · 30 Oct 2026
- Santosh Das And Anr. vs. Union Of INDIACalcutta · 30 Oct 2026
- M/S Rama Krishna Industries vs. State Of Hp And OthersHimachal Pradesh · 30 Oct 2026
- Smt Usha W/O Shri Tarun vs. Union Of INDIARajasthan · 29 Oct 2026
- M/S Maruti Nandan Minetech Private Limited vs. The Joint CommissionerRajasthan · 29 Oct 2026
