SHRI CHHOGARAM HEMARAM CHODHARY,BHAVNAGAR vs. THE DCIT, CIRCLE-(2), BHAVNAGAR

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ITA 2007/AHD/2018Status: DisposedITAT Ahmedabad25 October 2021AY 2013-142 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 allowed the assessee's request to withdraw the appeal as their application under the Vivad se Vishwas Scheme was approved. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order. Subsequently, the assessee opted for the Vivad se Vishwas Scheme, 2020, and their application was approved.

What were the issues?

Whether the appeal can be withdrawn due to opting for the Vivad se Vishwas Scheme. The validity of withdrawal based on the scheme's provisions.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH

Before: SHRI MAHAVIR PRASAD & SHRI AMARJIT SINGH

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI AMARJIT SINGH, ACCOUNTANT MEMBER S. ITA/IT(SS)A No. A.Y. Appellant (PAN NO.) Respondent A.R. D.R. No. 1. 2007/Ahd/2018 2013-14 Shri Chhogaram Hemaram DCIT Mukund Purushottam Choudhary Circle-(2), Bakshi Kumar (ADKPC3821E) Bhavnagar Date of hearing : 13-10-2021 Date of pronouncement : 25-10-2021 आदेश/ORDER PER AMARJIT SINGH, AM:-

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-6, Ahmedabad (‘CIT(A)’ in short), dated 16.07.2018 arising in the assessment order dated 12.12.2017 passed by the DCIT, Circle-2, Bhavnagar under Section 143(3) r.w.s. 148 of the Income Tax Act, 1961 (the Act) concerning AY 2013-14.

2.

The assessee filed written submission to withdraw the appeal on the ground that he has opted to avail benefits of Vivad se Vishwas Scheme, 2020 and in his submission the assessee has also enclosed the copies Form No. -3 issued by the Pr. CIT of Income Tax for approving the application filed by the assessee under the Vivad se Vishwas Scheme, 2020. When the matter was called for hearing, the ld. counsels for the assessee at the outset have submitted that he does not want to pursue the said appeals since their applications under Vivad se Vishwas Scheme, 2020 has been approved by the Income Tax Department and requested that his application for withdrawal of appeal may please be granted.

Page No. 2 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee.

4.

We have considered the submissions and application of the assessee for withdrawal of the appeal as his application has been approved under Vivad se Vishwas Scheme, 2020. A reference has been made in sub-Section (2) & (3) of Section 4 of Direct Tax Vivad se Vishwas Scheme, 2020 for the purpose of withdrawal of appeal. In the light of the provision made in the scheme and after considering the material on record, the aforesaid requests for withdrawal of appeals of the assessees to avail the VSV Scheme, 2020 in accordance with law is allowed. However, in case, any issue is remained un-resolved under the said scheme, then, the assessee will be at liberty to file the Miscellaneous Applications to recall this order to restore the original appeals within the time limit provided in the act.

5.

In the result, the captioned appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 25-10-2021

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