What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal of the appeal under the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn, with liberty to seek restoration if the scheme benefits are not availed for bonafide reasons.

The assessee filed an appeal before the ITAT against the CIT(A)'s order. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020, and received a certificate for the same.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Gayatri Infrastructure Limited vs ACIT | ITAT Ahmedabad 2021

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV & SHRI WASEEM AHMED

For Appellant: Shri Rameshlal B. Ambwani

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

आदेश आदेश आदेश PER RAJPAL YADAV, VICE PRESIDENT :

The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-2, Ahmedabad dated 6th December 2018 passed for Assessment Year 2010-11. 2. We have heard the Learned Representatives of both the parties through video conferencing. Learned Counsel for the Assessee, at the outset, submitted that assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme, 2020” and has received Certificate in Form No.3 from Designated Authority under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. Copy of the Form No.3 is placed on record before the Tribunal in this regard. An application dated 02.11.2021 requesting for withdrawal of appeal under the said scheme is also placed on record.

The learned Departmental Representative, on the other hand, submitted that he has no objection to the withdrawal of appeal in the circumstances narrated on behalf of the assessee. AY : 2010-11 2

We have considered the submission 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 In the light of aforesaid request made by the assessee, the appeal of the assessee is dismissed as withdrawn.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.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the Court on 17th November 2021 at Ahmedabad. (WASEEM AHMED) VICE-PRESIDENT Ahmedabad, Dated 17/11/2021 *Bt

आदेश क" "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

""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,सहायक पंजीकार (Asstt.

GAYATRI INFRASTRUCTURE LIMITED,AHMEDABAD vs. ACIT, CIRCLE-2(1)(1), AHMEDABAD

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