AMBALAL PRABHUDAS PATEL,NADIAD vs. THE ITO, WARD-2, NADIAD

PDF · subscribers
ITA 813/AHD/2019Status: DisposedITAT Ahmedabad16 November 2021AY 2011-122 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 intention to withdraw the appeal to avail benefits under the Vivad Se Vishwas Scheme. The Revenue had no objection to this. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2011-12. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020, and sought to withdraw the appeal to avail benefits under the scheme.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee to avail benefits under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Hearing: 12/11/2021Pronounced: 16/11/2021

PER RAJPAL YADAV, VICE-PRESIDENT:

1.

The above appeal filed by the assessee arises from order of the Commissioner of Income Tax (Appeals)-2, Vadodara dated 11.3.2019 for assessment year 2011-12.

2.

When the matter was called for hearing, it is noticed that the assessee has filed a letter dated 5.10.2021 enclosing therewith copy form no.3 issued by the designated authority for settlement of issue under Direct Tax Vivad Se Vishwas Act, 2020. The same is taken on record. In view of this, the assessee seeks withdrawal of the above appeal pending before the Tribunal so as to avail benefit under scheme. The ld.DR has no objection if the appeal of the assessee is treated to be withdrawn in terms of scheme opted by the assessee.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 submission 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 under VSV scheme.

Order pronounced in the Court on 16th November, 2021 at Ahmedabad.

Recent GST High Court judgments

Search GST case law →