What did the Tribunal hold?

The assessee requested that both its Stay Application and appeal be dismissed as withdrawn due to the resolution of the dispute. The tribunal agreed and passed an order accordingly.

The assessee filed a Stay Application and an appeal for Assessment Year 2014-2015. The assessee later informed the tribunal that the dispute with the Department had been resolved under the Kar Vivad Samadhan Scheme.

What were the issues?

The primary issue was whether the Stay Application and appeal should be dismissed as withdrawn after the assessee resolved its dispute with the Department under a settlement scheme.

M/S. J.C. Construction (P) Ltd… vs DCIT | ITAT Guwahati 2022

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

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Girish Agrawal

Heard together (2 matters)

S.A. No.13/GAU/2020

ITA No. 60/GAU/2020

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

Per Rajpal Yadav, Vice-President(KZ):- The present Stay Application was filed by the assessee on 8th September, 2020. On account of certain defects, it remained pending before the Registry. In response to our notice, the ld. counsel for the

S.A. No.13/GAU/2020 (in A.Y. 2014-2015 J.C. Construction Private Ltd. & ITA No. 60/GAU/2020) A.Y. 2014-2015 J.C. Construction Private Ltd. assessee submitted that the assessee has resolved the dispute with the Department under Kar Vivad Samadhan Scheme and, therefore, it does not want to prosecute its appeal as well as its Stay Application further. He requested that both these be dismissed as withdrawn. We order accordingly

In the result, the Stay Application as well as the appeal of the assessee, both are dismissed. Order pronounced in the open Court on February 25, 2022.

M/S. J.C. CONSTRUCTION (P) LTD.,NORTH LAKHIMPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-TEZPUR, TEZPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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