SHRI NARESHBHAI VALLABHBHAI THUMMAR,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3), BHARUCH

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ITA 1136/AHD/2017Status: DisposedITAT Surat18 June 2021AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, granting liberty to both parties to seek restoration if the VSVS-20 application was not finally settled. The Assessing Officer was directed to pass consequential orders upon issuance of Form-3.

What were the facts?

The assessee applied for the benefit of the Vivad se Vishwas Scheme (VSVS-20). While Form-1 was received, Form-3 had not yet been issued by the designated authority. The assessee agreed to withdraw the appeal with liberty to restore it if the VSVS-20 settlement failed.

What were the issues?

Whether the appeal should be dismissed as withdrawn given the assessee's participation in the Vivad se Vishwas Scheme, with provisions for restoration if the scheme fails.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

Assessee by Sh. Mehul K. Patel- AR Revenue by Ms. Anupma Singla – Sr. DR Date of hearing 18.06.2021 Date of pronouncement 18.06.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. Commissioner of Income tax (Appeals)-2, Vadodara dated 19.01.2017 for assessment year (AY) 2012-13. The ld. Authorized Representative (AR) of the assessee submits that the assessee has applied for seeking the benefit of Vivad se Visvas Scheme -2020 (VSVS-20), the assessee has received Form-3 of VSVS-20, from designated authority. The learned counsel submits that once form-3 is received the assessee would withdraw his appeal. The ld. AR placed on record the copy of Form-1 of VSVS-20 dated 27.01.2021.

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