VINAY KUMAR GOEL (HUF),TINSUKIA vs. INCOME TAX OFFICER, WARD2, TINSUKIA

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ITA 335/GTY/2018Status: DisposedITAT Guwahati12 June 2020AY 2015-163 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 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Whether the appeals should be withdrawn due to the settlement of disputes under the Vivad Se Vishwas Act.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)

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: 10.06.2020Pronounced: 12.06.2020

Heard together (4 matters)

ITA No. 329/Gau/2018
I.T.A. No. 334/Gau/2018
I.T.A. Nos. 335/Gau/2018
I.T.A. Nos. 336/Gau/2018

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.

2.

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 Hence, they requested before the Bench the appeal under reference may be allowed to be withdrawn.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 Therefore, we allow the request of the assessee and dismiss all the appeals of the assessees as withdrawn.

3.

In the result, all the appeals of assessee are dismissed as withdrawn.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.

5.

DR, ITAT, Guwahati.

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