MRS. TWINKLE BANSAL,BHAVNAGAR vs. THE ITO, WARD-1(5), BHAVNAGAR

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ITA 843/AHD/2018Status: DisposedITAT Ahmedabad08 November 2021AY 2015-162 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 the assessee's request to withdraw the appeal due to opting for the VSV Scheme and allowed the withdrawal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee sought to withdraw the appeal, having opted for the Vivad Se Vishwas (VSV) Scheme. The Revenue did not object to the withdrawal.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee in light of the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD – BENCH ‘SMC’

Before: SHRI RAJPAL YADAV, VICE-

For Respondent: Shri Urjit Shah, Sr.DR
Hearing: 08/11/2021

सुनवाई क� तार�ख/Date of Hearing : 08/11/2021 घोषणा क� तार�ख /Date of Pronouncement : 8 /11/2021 O R D E R

Present appeal is directed at the instance of assessee against order of ld.CIT(A), Ahmedabad-6 dated 9.3.2018 for Asstt.Year 2015-16.

2.

None appeared on behalf of the assessee. However, the assessee has filed a letter dated 8.11.2021 seeking withdrawal of appeal in view of filing declaration by the assessee under Vivad Se Vishwas Scheme. Along with the letter, the assessee has also attached copy of form no.3 and 5 issued by the competent authority as per the above scheme. The same are placed on record. The ld.DR has no objection if the appeal of the assessee is treated to be withdrawn in terms of scheme opted by the assessee.

3.

In the light of the above letter of the assessee and request made by assessee, we find no reason to keep pending appeal of the assessee before the Tribunal. Accordingly, the appeal of the assessee stands dismissed. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any reasons, then the assessee will be at liberty to seek restoration of original appeal for adjudication before ITAT in accordance with law.

4.

In the result, the appeal of the assessee stands dismissed as withdrawn under VSV scheme. Pronounced in the Open Court on 8th November, 2021.

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