ASHWIN BHIKHUBHAI TANDEL,NA

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ITA 707/SRT/2018Status: DisposedITAT Surat07 July 2021AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's prayer for withdrawal of the appeal under the Vivad Se Vishwas Scheme. Since the Revenue had no objection, the appeal was treated as withdrawn.

What were the facts?

The assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020, and filed Form-3 requesting withdrawal of the appeal. The Revenue did not object to this request.

What were the issues?

Whether the appeal can be withdrawn by the assessee under the Vivad Se Vishwas Act, 2020.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM

For Appellant: Shri Sujesh Suratwala - CA
Hearing: 14/07/2021Pronounced: 14/07/2021

आदेश / O R D E R

PER DR. A. L. SAINI, ACCOUNTANT MEMBER:

1.

At the outset itself, we note that Shri Sujesh Suratwala, CA appeared on behalf of the assessee and has submitted FORM-3 to this Bench dated 06.01.2021 and has stated that assessee has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. A copy of FORM-3 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 29.12.2020, vide Certificate No.941249950291220 issued by Commissioner of Income Tax (IT & TP), Ahmedabad at Surat for Appeal Reference Number.707/SRT/2018 is also placed before the Bench. The Assessee prayed for withdrawal of the appeal to which, the learned Departmental Representative did not raise any objection.

A.Y. 2012-13 Ashwin B. Tandel

2.

We have gone through the FORM-3 filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee has prayed for withdrawal of the appeal. The Ld.Sr.DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.

3.

In the result, appeal of the Assessee (ITA No.707/SRT/2019 AY.2012-13) is dismissed as withdrawn.

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