ASHOK KUMAR GUPTA & SONS (HUF),NEW DWLHI vs. INCOME TAX OFFICER, WARD-4(1), GUWAHATI

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ITA 399/GTY/2019Status: DisposedITAT Guwahati12 October 2022AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn, as per the assessee's decision to opt for the Vivad Se Vishwas Scheme.

What were the facts?

The assessee sought permission to withdraw its appeal before the ITAT. This was because the assessee had opted for the 'Vivad Se Vishwas Scheme, 2020'. The Revenue had no objection to this request.

What were the issues?

Whether the assessee can withdraw its appeal before the ITAT due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH AT KOLKATA

Before: SRI RAJPAL YADAV(KZ) & DR. MANISH BORAD

order

: October 12th, 2022 आदेश ORDER

Per Manish Borad, Accountant Member:

1.

This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2014-15 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the I.T.A. No.: 399/Gau/2019 Assessment Year: 2014-15 Ashok Kumar Gupta & Sons HUF. “Act”) by ld. Commissioner of Income-tax (Appeals), Guwahati-2, Guwahati [in short ld. “CIT(A)”] dated 31.05.2019.

2.

The ld. Counsel for the assessee has submitted that the assessee seeks permission of this Bench to withdraw its appeal in as it has opted for the “Vivad Se Vishwas Scheme, 2020”. 3. Per contra, ld. D/R did not have any objection to this request of the assessee. 4. We have heard rival contentions and perused the records placed before us. We have gone through the facts narrated by the ld. Counsel for the assessee stated herein above and find that the assessee has opted for the “Vivad Se Vishwas Scheme, 2020” and the Revenue has no objection if the instant appeal is dismissed. We, therefore, dismiss this appeal as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 12th October, 2022. Sd/- Sd/- [Rajpal Yadav] [Manish Borad] Vice President Accountant Member Dated: 12.10.2022 Bidhan (P.S.)

I.T.A. No.: 399/Gau/2019 Assessment Year: 2014-15 Ashok Kumar Gupta & Sons HUF. Copy of the order forwarded to:

1. 1. Ashok Kumar Gupta & Sons HUF, B-189, Yojna Vihar, New Delhi-110 092. 2. ITO, Ward-4(1), Guwahati. 3. CIT(A)- Guwahati-2, Guwahati. 4. CIT- 5. CIT(DR), Guwahati Bench, Guwahati.

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