SHRI HIREN KUMAR DINESH KUMAR SHAH,SURAT vs. INCOME TAX OFFICER, WARD 2(2)(2), SURAT

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ITA 355/SRT/2017Status: DisposedITAT Surat04 June 2021AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's application for withdrawal under the Vivad Se Vishwas Scheme and the lack of objection from the Revenue. Consequently, the appeal was treated as withdrawn.

What were the facts?

The assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020, and filed an application for withdrawal of the appeal. The Departmental Representative did not object to the withdrawal.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme.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

Hearing: 04/06/2021Pronounced: 04/06/2021

O R D E R

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

1.

At the outset itself, None appeared on behalf of the assessee, however, the assessee submitted an application in the Registry dated 30.03.2021 stating therein that the 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 28.01.2021, vide Certificate No.229980420280121 issued by Principal Commissioner of Income Tax, Surat- 1 for ITA No.355/SRT/2017. The Assessee further prayed in the application 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A.Y. 2007-08 Shri Hirenkumar Dineshkumar Shah did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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In the result, appeal of the Assessee (in AY.2007- 08) is dismissed as withdrawn.

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