PUSHPABEN ASHOKKUMAR PATEL TROUG(L/H ASHOKBHAI P PATEL),VISNAGAR vs. ITO, PATAN WARD-5, MEHSANA

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ITA 675/AHD/2019Status: DisposedITAT Ahmedabad15 November 2021AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's submission and the final settlement order under the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.

What were the facts?

The assessee's appeal was before the ITAT. The assessee's counsel submitted that the assessee had opted for the 'Vivad Se Vishwas Scheme 2020' and had received the final settlement order.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme for settlement of tax arrears.

Which sections of the Income-tax Act were involved?

Section 5(2),Section 6

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV & SHRI WASEEM AHMED

Hearing: 10/11/2021Pronounced: 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), Gandhinagar, Ahmedabad dated 05.03.2019 passed for Assessment Year 2010-11. 2. At the time of hearing before us, none appeared on behalf the assessee. However, vide application dated 27.10.2021, the learned Counsel for the assessee submitted that the assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme 2020” and also submitted that the assessee has already received Form No.5, being the order for full and final settlement of tax arrears under the said Scheme, issued by the Principal Commissioner of Income Tax, Ahmedabad-3 in this regard, which is placed on record.

3.

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

4.

We have considered the submission of the assessee for withdrawal of the appeal under the Scheme “Direct Tax Vivad se Vishwas 2020”. In the light of aforesaid request made by the learned Counsel on behalf of the assessee as also considering the Form No.5 submitted by the assessee towards the final settlement of tax arrears under Section 5(2) read with Section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (Form-5) issued by the PCIT, Ahmedabad-3, the appeal of the assessee is dismissed as withdrawn. However, in the event, the assessee fail 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 the ITAT in accordance with law.

5.

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 s

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,सहायक पंजीकार (Asstt.

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