What did the Tribunal hold?

The Tribunal allowed the assessee's application to withdraw the appeal as his application under the Vivad se Vishwas Scheme was approved. The appeal was dismissed as withdrawn.

The assessee filed an appeal for AY 2013-14. The assessee subsequently opted for the Vivad se Vishwas Scheme, 2020, and sought to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Kantilal Narayandas Patel vs ITO | ITAT Ahmedabad 2021

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Shri Mahavir Prasad & Shri Amarjit Singh

For Respondent: Shri R.R. Makwana, Sr. D.R

PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2013-14, arises from order of the CIT(A)-4, Ahmedabad dated 28-12-2018, in proceedings under section 143(3) 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 and in his submission the assessee has also enclosed the copies form no. -3 issued by the Pr. CIT of Income Tax for approving the application filed by the assessee under the I.T.A No. 214/Ahd/2019 A.Y. 2013-14 Page No 2 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 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In the result, the appeal of the assessee is dismissed as withdrawn.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 04-05-2021 (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 04/05/2021

I.T.A No. 214/Ahd/2019 A.Y. 2013-14 Page No 3 आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:-

Assessee

Revenue

Concerned CIT

CIT (A)

DR, ITAT, Ahmedabad

Guard file. By order/आदेश से,

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

KANTILAL NARAYANDAS PATEL,AHMEDABAD vs. ITO, WARD-4(2)(3), AHMEDABAD

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