M/S. MANGALBHAI MADHAVDAS PATEL, HUF,GANDHINAGAR vs. ITO. WARD-3, GANDHINAGAR,

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ITA 1456/AHD/2017Status: DisposedITAT Ahmedabad06 August 2021AY 2000-013 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 to avail the benefits of the Vivad se Vishwas Scheme, 2020. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for Assessment Year 2000-01. The assessee subsequently opted for the Vivad se Vishwas Scheme, 2020, and requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal to avail benefits under the Vivad se Vishwas Scheme, 2020.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri Mahavir Prasad & Shri Amarjit Singh

For Appellant: Shri M.K. Patel, A.R
For Respondent: Shri S.S. Shukla, Sr. D.R, Shri M.K. Patel, A.R

PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

This assessee’s appeal for A.Y. 2000-01, arises from order of the CIT(A), Gandhinagar, Ahmedabad dated 09-09-2015, in proceedings under section 271(1)(c) of the Income Tax Act, 1961; in short “the Act”.

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. When the matter was called for hearing, the ld. counsel for the I.T.A No. 1456/Ahd/2017 A.Y. 2000-01 Page No 2 M/s. Mangalbhai Madhavdas Patel, HUF vs. ITO

assessee at the outset has submitted that he does not want to pursue the said appeal and requested that his application for withdrawal of appeal may please be granted.

3.

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.

4.

We have considered the submission and application of the assessee for withdrawal of the appeal. 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 Miscellaneous Application to recall this order to restore the original appeal within the time limit provided in the act.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 10-08-2021 (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 10/08/2021

I.T.A No. 1456/Ahd/2017 A.Y. 2000-01 Page No 3 M/s. Mangalbhai Madhavdas Patel, HUF vs. ITO

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

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