JIGNESHKUMAR KANTILAL PATEL,AHMEDABAD vs. ACIT, CIRCLE-4(2), AHMEDABAD

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ITA 448/AHD/2019Status: DisposedITAT Ahmedabad21 July 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 decision to opt for the Vivad Se Vishwas scheme and the revenue's no objection. Consequently, the Tribunal dismissed the appeal, allowing the assessee to avail the benefits of the scheme.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas scheme to resolve the tax dispute. The assessee requested withdrawal of the appeal in terms of the scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV, VICE- & SHRI WASEEM AHMED

For Appellant: Shri Deepak Shah, AR with Shri Tej Shah, AR
Hearing: 22/07/2021Pronounced: 22/07/2021

आदेश/O R D E R

PER RAJPAL YADAV, VICE-PRESIDENT:

1.

The above appeal filed by the assessee arises from order of the Commissioner of Income Tax (Appeals)-4, Ahmedabad dated 10.01.2019 for assessment year 2015-16.

2.

When the matter was called for hearing, it is noticed that the assessee has filed an application intimating that the assessee has opted for Vivad Se Vishwas scheme. Along with the application the assessee filed copy of Form No.3 issued by the Department and also copy of Form 26AS showing payment of tax. They are placed on record. In other words, the assessee wants to resolve the issue with the Vivad Se Vishwas Scheme, and therefore, the assessee seeks withdrawal of the appeal in terms of 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 The ld.DR has no objection if the appeal of the assessee is treated to be withdrawn in terms of scheme opted by the assessee.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 22nd July, 2021 at Ahmedabad.

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