HARESH VRAJLAL SONI,AHMEDABAD vs. DCIT(INTE.TAXA.), VADODARA

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ITA 1238/AHD/2018Status: DisposedITAT Ahmedabad18 February 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 considered the assessee's submission and application for withdrawal of the appeal. The request was allowed in accordance with the Vivad se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal for AY 2014-15. During the hearing, the assessee's counsel requested to withdraw the appeal as the assessee opted to avail benefits under the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal can be withdrawn to avail the Vivad se Vishwas Scheme benefits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Shri Mahavir Prasad & Shri Amarjit Singh

For Appellant: Shri Tushar Hemani, Sr. A.R, Shri Parimal Sinh B. Parmar, A.R
For Respondent: Shri Lalit P. Jain, Sr. D.R, Shri Tushar Hemani, Sr. A.R, Shri Parimal Sinh B. Parmar, A.R

आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

1.

This assessee’s appeal for A.Y. 2014-15, arises from order of the CIT(A)-1, Ahmedabad dated 27-03-2018, in proceedings under section 143(3) r.w.s. 144C 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. When the Page No 2 Haresh Vrajlal Soni vs. Dy. CIT 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 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. 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 24-02-2021 Sd/- Sd/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 24/02/2021 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:-

Page No 3 Haresh Vrajlal Soni vs. Dy. CIT

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