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 assessee was granted liberty to file a miscellaneous application if any issue remained unresolved under the scheme.

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for the Vivad se Vishwas Scheme, 2020, and their application was approved.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Parshotambhai Babaldas Patel… vs ITO | ITAT Ahmedabad 2021

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri Mahavir Prasad & Shri Amarjit Singh

For Appellant: Shri G.M. Thakor, A.R

For Respondent: Shri R.R. Makwana, Sr. D.R, Shri G.M. Thakor, A.R

आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

This assessee’s appeal for A.Y. 2015-16, arises from order of the CIT(A), Gandhinagar, Ahmedabad dated 12-12-2018, in proceedings under section 143(3) of the Income Tax Act, 1961; in short “the Act”.

The assessee filed written submission to withdraw the appeal on 2. 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 Page No 2 Parshotambhai Babaldas Patel vs. ITO 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. counsel for the assessee at the outset has submitted that he does not want to pursue the said appeal since his application 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.

The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee.

We have considered the submission 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 request for withdrawal of appeal of the assessee 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 Page No 3 Parshotambhai Babaldas Patel vs. ITO Miscellaneous Application to recall this order to restore the original appeal within the time limit provided in the act.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 29-10-2021 Sd/- Sd/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 29/10/2021 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

PARSHOTAMBHAI BABALDAS PATEL,MEHSANA vs. ITO, WARD-2, MEHSANA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments