THE DCIT, B.K. CIRCLE, PALANPUR vs. ASHISHKUMAR SHASHIKANT DOSHI, BANASKANTHA

ITA 1576/AHD/2019Status: DisposedITAT Ahmedabad17 November 2021AY 2014-153 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, allowing the assessee to settle the dispute under the Vivad Se Vishwas Scheme. The Revenue was granted liberty to seek restoration if the assessee fails to avail the scheme's benefits.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order. The assessee informed the Tribunal that they had opted for the 'Vivad Se Vishwas Scheme, 2020' and received the necessary form.

What were the issues?

Whether the appeal should be dismissed as withdrawn to facilitate settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV & SHRI WASEEM AHMED

Hearing: 11/11/2021Pronounced: 17/11/2021

आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु� ( ) / The CIT(A)- अपील 5. िवभागीय �ितिनिध , /DR,ITAT, Ahmedabad, अिधकरण अपीलीय आयकर 6. गाड� फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Ahmedabad

DCIT Vs. Ashishkumar Shashikant Doshi AY : 2014-15 3

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