KAPIL BAKULBHAI PATEL,VADODARA vs. THE ITO, WARD-3(1)(3), VADODARA

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ITA 384/AHD/2019Status: DisposedITAT Ahmedabad09 April 2021AY 2014-153 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 as their application under the Vivad se Vishwas Scheme was approved. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently opted for the Vivad se Vishwas Scheme, 2020, and their application was approved.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

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 “D” BENCH

Before: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Chirag Gandhi, A.R
For Respondent: Shri S.S. Shukla, Sr. D.R, Shri Chirag Gandhi, A.R

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member Assessment Year 2014-15

Kapil Bakulbhai Patel, ITO, Prop. Shree Jay Narayan Wd-3(1)(3), Traders, Nr. Khanderao Vs Vadodara Market, Sidhanath Road, (Respondent) Vadodara-390001 PAN: AMLPP660M (Appellant)

Revenue by: Shri S.S. Shukla, Sr. D.R. Assessee by: Shri Chirag Gandhi, A.R.

Date of hearing : 06-04-2021 Date of pronouncement : 09-04-2021 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2014-15, arises from order of the CIT(A)-3, Vadodara dated 19-12-2018, in proceedings under section 271(1)(c) of the Income Tax Act, 1961; in short “the Act”.

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 assesseee 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. 384/Ahd/2019 A.Y. 2014-15 Page No 2 Kapil Bakulbhai Patel vs. ITO

Vivad se Vishwas Scheme, 2020. When the matter was called for hearing, the ld. counsel for the assessee at the outset has submitted that he does not want to pursue the said appeal since his application under Vivad se Vishwas Scheme, 2020 has been approved by the Income Tax Department 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 as his application has been approved under Vivad se 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.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 09-04-2021 (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER Ahmedabad : Dated 09/04/2021

I.T.A No. 384/Ahd/2019 A.Y. 2014-15 Page No 3 Kapil Bakulbhai Patel 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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