ITAT Guwahati Judgments — September 2021

DIPTI BHATTACHERJYA,GUWAHATI vs JOINT COMMISSIONER OF INCOME TAX, RANGE-2, GUWAHATI

ITA 56/GTY/2019[2011-12]Status: Disposed24 Sept 2021AY 2011-12Dismissed

The Tribunal allowed the assessee to withdraw the appeal, subject to the condition that if the scheme proposal is not accepted, the assessee can apply for recalling the order. This action does not impede the revenue authorities from accepting the scheme.

SAKHAWAT HUSSAIN,GUWAHATI vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

ITA 165/GTY/2020[2012-13]Status: Disposed24 Sept 2021AY 2012-13Dismissed

The Tribunal allowed the assessee to withdraw the appeal, noting that keeping it pending would be pointless. This withdrawal is subject to the condition that if the scheme proposal is not accepted, the assessee can apply for recalling the order.

KAMAKHYA ENDEAVOURS (P) LTD,GUWAHATI vs INCOME TAX OFFICER, WARD-4(2), GUWAHATI

ITA 166/GTY/2020[2012-13]Status: Disposed24 Sept 2021AY 2012-13Dismissed

The tribunal allowed the assessee to withdraw the appeal, noting that there was no point in keeping it pending given the assessee's participation in the Vivad Se Vishwas Scheme. The withdrawal was subject to the condition that if the scheme proposal was not accepted, the assessee could apply for recalling the order.

RNB CARBIDE & FERRO ALLOYS PRIVATE LIMITED,GUWAHATI vs INCOME TAX OFFICER, WARD-2(2), GUWAHATI

ITA 145/GTY/2017[2009-10]Status: Disposed7 Sept 2021AY 2009-10Dismissed

The tribunal granted the assessee's request to withdraw the appeals. This was based on the assessee's decision to settle the disputes under the Direct Tax Vivad Se Vishwas Scheme, 2020, and their compliance with the scheme's requirements.

RNB CARBIDE & FERRO ALLOYS (P) LTD.,GUWAHATI vs INCOME TAX OFFICER, WARD-2(2), GUWAHATI

ITA 147/GTY/2017[2011-12]Status: Disposed7 Sept 2021AY 2011-12Dismissed

The Tribunal granted the assessee's request to withdraw the appeals. This was based on the assessee's decision to settle the disputes under the Direct Tax Vivad Se Vishwas Scheme, 2020, and their compliance with the scheme's requirements.

SMT. BANDANA DUTTA,DHUBRI vs INCOME TAX OFFOCER, WARD-1, DHUBRI

ITA 7/GTY/2019[2012-13]Status: Disposed7 Sept 2021AY 2012-13Withdrawn

The Tribunal granted the permission sought by the assessee to withdraw the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

RNB CARBIDE & FERRO ALLOYS (P) LTD.,GUWAHATI vs INCOME TAX OFFICER, WARD-2(2), GUWAHATI

ITA 146/GTY/2017[2010-11]Status: Disposed7 Sept 2021AY 2010-11Dismissed

The Tribunal granted the assessee's request to withdraw the appeals. This was based on the assessee's decision to settle the disputes under the Direct Tax Vivad Se Vishwas Scheme, 2020, and their compliance with the scheme's requirements.