VIRATSINGH KALYANSINGH KUMPAVAT,MUMBAI vs. THE ITO, S.K. RANGE WARD-2, HIMMATNAGAR

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ITA 1482/AHD/2018Status: DisposedITAT Ahmedabad01 December 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal of the appeal under the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2014-15. The assessee subsequently opted for the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether the appeal can be withdrawn by the assessee under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED & Ms. SUCHITRA KAMBLE

For Appellant: Shri Parimalsinh B. Parmar, A.R
For Respondent: Shri S.S. Shukla, Sr. D.R
Hearing: 01.12.2021Pronounced: 01.12.2021

PER SUCHITRA KAMBLE, JUDICIAL MEMBER :

1.

This appeal is filed by the assessee against the order dated 16.03.2018 passed by the CIT(A)-2, Ahmedabad for the Assessment Year 2014-15.

2.

We have heard the Learned Representatives of both the parties through video conferencing. Ld. Counsel for the assessee, at the outset, submitted that the assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme, 2020” and has placed on record copy of the Form No.3 issued by the Designated Authority under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. An application dated 14.09.2021 requesting for withdrawal of appeal under the said Scheme is also placed on record.

Page 2 of 2 3. The Ld. DR submitted that he has no objection to the withdrawal of appeal in the circumstances narrated on behalf of the assessee.

4.

We have considered the submissions and application of the assessee for withdrawal of the appeal under the Scheme “Vivad se Vishwas”. In the light of aforesaid request made by the assessee, the appeal of the assessee is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of Vivad se Vishwas Scheme for any bonafide reasons, then the assessee will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Order Pronounced in the open Court on this 1st day of December, 2021.

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