SHRI MAHENDRA CHIMANLAL VORA,AHMEDABAD vs. ITO, WARD-1(2)(3), AHMEDABAD

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ITA 1274/AHD/2018Status: DisposedITAT Ahmedabad07 April 2021AY 2013-142 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The ITAT dismissed the appeal as withdrawn based on the assessee's oral request. The assessee was granted liberty to seek restoration if they failed to avail the VSV scheme benefits for bonafide reasons.

What were the facts?

The assessee sought to withdraw his appeal before the ITAT. The reason for withdrawal was that the assessee had opted to avail the benefits of the 'Vivad se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ SMC ” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD

For Respondent: Shri N.J. Vyas, Sr.DR
Hearing: 06/04/2021Pronounced: 07/04/2021

आदेश / O R D E R

PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER

1.

The captioned appeal arises from the order of the Commissioner of Income Tax (Appeals)-10, Ahmedabad [‘CIT(A)’] dated 28/03/2018 for Assessment Year 2013-14.

2.

The captioned assessee has sought to withdraw his above appeal 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 assessee does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently

Shri Mahendra Chimanlal Vora vs. ITO Asst.Year: 2013-14 -2- requested that his request 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.

In the light of oral request made on behalf of the captioned assessee, the appeal is dismissed as withdrawn.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.

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