SHRI BABUBHAI K. BHADIYADRA,SURAT vs. ITO WARD-3(1)(1), SURAT

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ITA 178/SRT/2018Status: DisposedITAT Surat28 October 2021AY 2008-092 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as settled under the 'Vivad Se Viswas Scheme'. Liberty was granted to both parties to seek restoration if the settlement was not finalized.

What were the facts?

The assessee had filed an appeal before the ITAT. The Assessing Officer confirmed that the assessee had availed the 'Vivad Se Viswas Scheme' and filed the necessary form. No one appeared on behalf of the assessee.

What were the issues?

Whether the appeal should be dismissed as settled under the 'Vivad Se Viswas Scheme'.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH & DR. ARJUN LAL SAINIShri Babubhai K. Bhadiyadra,

For Respondent: Shri Deependra Kumar, Sr. DR
Hearing: 08.11.2021Pronounced: 08.11.2021

O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, Learned Sr. Departmental Representative (ld. Sr. DR) for the Revenue furnished report of the Assessing Officer dated 25.10.2021 wherein the Assessing Officer has confirmed that assessee availed ‘Vivad Se Viswas Scheme’ and has filed Form No.4 of ‘Vivad Se Viswas’ on 03.02.2021.

2.

None appeared on behalf of the assessee. Considering the report of Assessing Officer dated 25.10.2021, the appeal of assessee is dismissed as settled under ‘Vivad Se Viswas Scheme’ with liberty to the assessee as well as the Revenue that in case if the application preferred by the assessee in ‘Vivad Se Viswas Scheme’, 2020 does not get finally settled for any reason, whatsoever, then both the parties are at liberty to prefer Miscellaneous Application (MA) before this Tribunal for restoration of this appeal or any further direction and in such event appeal shall get restored. The Assessing Officer is directed to pass the consequential order.

2 ITA.178/SRT/2018/AY.2008-09 Babubhai K. Bhadiyadra 3. In the result, the appeal of the assessee (in AY.2008-09) is dismissed as withdrawn.

Order pronounced on 08/11/2021 at the time of Virtual Court Hearing.

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