GHANSHYAM PRABHATBHAI PATEL,VADODARA vs. INCOME TAX OFFICER, WARD 1(3), BHARUCH

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ITA 411/SRT/2018Status: DisposedITAT Surat15 September 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's application under the VSV-20 scheme and the Revenue's lack of objection. Consequently, the Revenue's appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order. The assessee had applied for the Vivad se Visvas Scheme (VSV-20) and received Form-3, requesting withdrawal of the appeal.

What were the issues?

Whether the Revenue's appeal should be dismissed as withdrawn due to the assessee's participation in the Vivad se Visvas Scheme.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

Assessee by None. Revenue by Ms. Anupama Singla – Sr. DR Date of hearing 15.09.2021 Date of pronouncement 15.09.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Revenue is directed against the order of ld.Commissioner of Income Tax(Appeals), Valsad dated 11.06.2018 for assessment year (AY) 2011-12. This appeal came up hearing on 15th September 2021. The assessee has already submitted application in the registry on 06.07.2021 submitted therein that the assessee has applied for seeking the benefits of Vivad se Visvas Scheme -2020 (VSV-20) and received Form-3 of VSV-20 from designated authority vide Certificate No.339351960090421 dated 09.04.2021. The assessee further requested for withdraw of his appeal. None appeared on behalf of the assessee when appeal was called for hearing in virtual court room. for A.Y. 2011-12 M/s. Shreeji Food Products, Navsari

2.

On the other hand the learned Senior Departmental Representative (Sr. DR) submits that the has no objection, if the appeal of the assessee is dismissed as withdrawn as suggested by this bench.

3.

We have considered the submissions of Ld.Sr.DR for the Revenue and considering the facts that the assessee has already received Form-3 vide Acknowledgement No.339351960090421 dated 09.04.2021 from designated authority. Hence, the appeal of the Revenue is dismissed as withdrawn with liberty to the assessee as well as to the revenue that in case, if the application preferred by the assessee under VSV-20 does not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application before this Tribunal for restoration of this appeal or any further direction and in such event, the appeals shall get restored.

4.

In the result, the appeal of the Revenue is dismissed as withdrawn. Order announced on 15th September, 2021 at the time of hearing in virtual court hearing.

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