ITAT Guwahati Judgments — August 2020

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to the assessee to seek restoration if issues arise with the Vivad Se Vishwas certificate.

The assessee sought to withdraw the appeal as they decided to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The tribunal granted the permission and dismissed the appeal.

The Tribunal noted that the assessee had complied with the requirements of the Vivad Se Vishwas Act. Therefore, the Tribunal permitted the withdrawal of the appeal.

The Tribunal noted that the assessee had complied with the requirements of the Vivad Se Vishwas Act, 2020, including filing the necessary declarations and obtaining a certificate from the Designated Authority. Consequently, the Tribunal permitted the withdrawal of the appeal.