MAYUR MANSUKHLAL SHAH,AHMEDABAD vs. ITO, WARD-7(2)(3), AHMEDABAD

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ITA 2575/AHD/2017Status: DisposedITAT Ahmedabad02 June 20212 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The Tribunal dismissed the appeal as withdrawn based on the assessee's written request and the option exercised under the Vivad se Vishwas Scheme. The assessee was granted liberty to seek restoration if they failed to avail the scheme's benefits for bonafide reasons.

What were the facts?

The assessee sought to withdraw the appeal before the ITAT because they opted to avail the benefits of the 'Vivad se Vishwas Scheme, 2020'. The Departmental Representative had no objection to the withdrawal.

What were the issues?

Whether an appeal can be withdrawn by the assessee to avail the benefits of the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED

For Appellant: Shri Parin Shah, ARs, Shri S. S. Shukla, Sr. DR
Hearing: 02/06/2021

आदेश/O R D E R

PER MADHUMITA ROY, JM:

1.

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-7, Ahmedabad (‘CIT(A)’ in short), dated 06.09.2017 arising in the assessment order dated 28.11.2016 passed by the ITO, Ward-7(2)(3), Ahmedabad under Section 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2014-15.

2.

The captioned assessee has sought to withdraw the appeal listed above on the ground that he 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 they do [Mayur Mansukhlal Shah vs. ITO] A.Y. 2014-15 - 2 - not seek to pursue the said appeals 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 appeals in the circumstances narrated on behalf of the assessee.

4.

In the light of written requests made on behalf of the captioned party, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

5.

In the result, the captioned appeal is dismissed as withdrawn. This Order pronounced on 02/06/2021

Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 02/06/2021 True Copy TANMAY आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file.

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