AJITSINGH MADANSINGH CHAUHAN,NA

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ITA 281/SRT/2018Status: DisposedITAT Surat18 June 2021AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed FORM-3 under the Vivad Se Vishwas scheme and prayed for withdrawal of the appeal. The Revenue did not object to the withdrawal.

What were the facts?

The assessee had filed an appeal before the ITAT. Subsequently, the assessee opted for the benefit of the 'Direct Tax Vivad Se Vishwas Act, 2020'. The assessee then prayed for the withdrawal of the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas scheme.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 Kiran K.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 Kiran K.Shah, CA appeared on behalf of the assessee stated that assessee has submitted an application in the Registry dated 15.06.2021 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 08.02.2021, vide Certificate No.245650270080221 issued by Principal Commissioner of Income Tax, Valsad 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A.Y. 2009-10 Ajitsingh Madansingh Chauhan did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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In the result, appeal of the Assessee ( ) is dismissed as withdrawn.

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