BHARATBHAI JAYNTIBHAI PATEL,SURAT vs. ITO,WARD 1(3) (6), SURAT

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ITA 1618/AHD/2017Status: DisposedITAT Surat18 June 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. The Revenue did not object to the withdrawal.

What were the facts?

The assessee opted for the benefit of the Direct Tax Vivad Se Vishwas Act, 2020. The assessee filed an application for withdrawal of the appeal before the tribunal.

What were the issues?

Whether the appeal can be withdrawn by the assessee upon opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax 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 Rasesh Shah - CA
Hearing: 18/06/2021Pronounced: 18/06/2021

O R D E R

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

1.

At the outset itself, Shri Rasesh Shah, CA appeared on behalf of the assessee stated that assessee has submitted an application in the Registry dated 17.06.2021 stating therein that he 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 12.01.2021, vide Certificate No.203569670120121 issued by Principal Commissioner of Income Tax, Surat- 1 for 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.

2.

We have heard both the parties and gone through 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

A.Y. 2012-13 Bharatbhai Jayantibhai Patel did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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In the result, appeal of the Assessee ( ) is dismissed as withdrawn.

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