SHRI VINODBHAI R KANOJIYA,VADODARA vs. THE DCIT, CIRCLE-1(3), VADODARA

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ITA 230/AHD/2020Status: DisposedITAT Ahmedabad04 January 2021AY 2012-133 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 under the Vivad se Vishwas Scheme. The tribunal allowed the request for withdrawal.

What were the facts?

The assessee filed an appeal for assessment year 2012-13. The assessee subsequently filed a written submission to withdraw the appeal, having opted to avail benefits under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn to avail the benefits of the Vivad se Vishwas Scheme, 2020.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Smt. Kinjal Shah, A.R
For Respondent: Shri S. S. Shukla, Sr. D.R, Smt. Kinjal Shah, A.R

आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2012-13, arises from order of the CIT(A)-4, Vadodara dated 30-01-2020, in proceedings under section 144 of the Income Tax Act, 1961; in short “the Act”.

1.

Page No 2 Shri Vinodbhai R. Kanojiya vs. Dy. CIT 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 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.

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