SHRI GHANSHYAM DABHI,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-4(2)(2), AHMEDABAD

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ITA 840/AHD/2019Status: DisposedITAT Ahmedabad01 December 2021AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Direct Tax Vivad Se Vishwas Act, 2020, leading to a full and final settlement of tax arrears. Consequently, the appeal was rendered infructuous.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2010-11. During the hearing, the assessee's counsel submitted an application for withdrawal of the appeal.

What were the issues?

Whether an appeal can be withdrawn when the tax dispute has been settled under the Vivad Se Vishwas scheme, rendering the appeal infructuous.

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, “SMC” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV, VICE-Shri Ghanshyam Dabhi

For Appellant: Shri S.N.Divatia, Adv. With Withdrawal Application
Hearing: 24/11/2021

(Applicant) (Responent) Assessee by : Shri S.N.Divatia, Adv. With Withdrawal Application Revenue by : SHRI V.K. SINGH, SR.DR सुनवाई क� तार�ख/Date of Hearing : 24/11/2021 घोषणा क� तार�ख /Date of Pronouncement: 01 /12/2021 आदेश/O R D E R

The above appeal filed by the Assessee arises from order of the Commissioner of Income Tax (Appeals)-4, Ahmedabad dated 08.03.2019 for assessment year 2010-11.

2.

When the matter was called for hearing, the ld.counsel for the assessee has filed an application dated 24.11.2021 along with copy form no.3 and copy of order form no.5 indicating full and final settlement of tax arrear issued by the Department under Direct Tax Vivad Se Vishwas Act, 2020. The ld.counsel accordingly seeks withdrawal of appeal. The ld.DR has no objection if the appeal is treated to be withdrawn in view of this submission of the AR of the assessee.

3.

In the light of the above letter of the ld.counsel for the assessee, I find no reason to keep pending appeal of the assessee before the Tribunal because as per form no.5 filed by the assessee his appeal became infructuous. Accordingly, appeal of the assessee being infructuous is dismissed as withdrawn.

4.

In the result, the appeal of the assessee stands dismissed under VSV scheme.

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