SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10, AHMEDABAD

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ITA 1025/AHD/2018Status: HeardITAT Ahmedabad14 June 2021AY 1995-964 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal, noting that the dispute resolution under the VSV scheme was a matter for the revenue authorities. The appeal was dismissed as withdrawn.

What were the facts?

The assessee sought to withdraw the appeal because they opted to avail benefits under the 'Vivad se Vishwas Scheme, 2020'. The appeal was time-barred by 2337 days, and the condonation of delay was yet to be adjudicated.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme. The issue of delay in filing the appeal was also pending.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 254

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV & SHRI PRADIP KUMAR KEDIA

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-XVI, Ahmedabad (‘CIT(A)’ in short), dated 26.08.2011 arising in the assessment order dated 30.09.2010 passed by the Assessing Officer (AO) under s. 143(3) r.w.s. 147 r.w.s. 254 of the Income Tax Act, 1961 (the Act) concerning AY 1995-96.

[Shri Mahesh P. Gandhi vs. AC IT] A.Y. 1995-96 - 2 - 2. The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). When the matter was called for hearing, the ld. counsel for the assessee at the outset has submitted that he does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that his application for withdrawal of appeal may please be granted. Reference was also made to written requests in this regard.

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 duly considered the request of the assessee and gone through the records. It is pertinent to note that appeal is time barred by 2337 days. This delay has not been condoned by the Tribunal. The application for condonation of delay is yet to be adjudicated. However, the assessee has approached the Revenue authorities for resolution of the Tax Department under VSV Scheme, 2020. According to the assessee, his application for availing the benefit of the scheme has been accepted by the Revenue and the certificate in Form No.3 has been issued. Copy of the certificate has been filed before us. The learned counsel for the assessee prayed that this appeal be dismissed as withdrawn as the assessee has resolved his grievances with the Department under the scheme. On due consideration of the argument of the learned counsel for the assessee, we are of the view that it is not for the Tribunal to determine whether assessee fulfills conditions for availing the benefit of scheme or not because it is for the [Shri Mahesh P. Gandhi vs. AC IT] A.Y. 1995-96 - 3 - Revenue authorities to ascertain all the facts for resolving the dispute with the assessee under the scheme. Before us, the request is being made by the assessee that his dispute with the department has been resolved under the VSV Scheme and certificate in Form No.3 has been issued. Therefore, the assessee does not want to pursue his appeal alongwith application for condonation of delay. It is also pertinent to note that this appeal was filed on 24th April, 2018. Considering the stand of the assessee before us, we accept the request of the learned counsel for the assessee and dismiss this appeal as withdrawn.

5.

However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee will be at liberty to seek restoration of his original appeal alongwith application for condonation of delay for hearing before Tribunal in accordance with law. With the above observation, this appeal is dismissed as withdrawn.

6.

In the result, the captioned appeal is dismissed as withdrawn.

This Order pronounced on 14/06/2021

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