NEERAJ PREMNARAYAN MAHESHWARI,VAPI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE VAPI, VAPI

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ITA 171/SRT/2018Status: DisposedITAT Surat03 June 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had prayed for withdrawal of the appeals to avail the Vivad Se Vishwas scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee had filed appeals before the ITAT for Assessment Year 2013-14. The assessee opted for the benefit of the 'Direct Tax Vivad Se Vishwas Act, 2020'.

What were the issues?

Whether the appeals should be dismissed as withdrawn in light of the assessee opting for the Vivad Se Vishwas scheme.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 Gopalakrishnan Aiyer - CA
Hearing: 03/06/2021Pronounced: 03/06/2021

Heard together (2 matters)

ITA No.171/SRT/2018
ITA No.172/SRT/2018

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R

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

1.

At the outset itself, Shri Gopalakrishnan Aiyer-CA, Learned Counsel for the assessee, submitted before the Bench that both 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, for each appeal separately filed by the assessee in the Income Tax Department on 19.12.2020, vide Certificate

ITA’s No.171 & 172/SRT/2018 for A.Y. 2013-14 Neeraj Premnarayan Maheshwari & Vinay Premnarayan Maheshwari No.845327250191220 issued by Principal Commissioner of Income Tax, Valsad for 19.12.2020, vide Certificate No.845726730191220 issued by Principal Commissioner of Income Tax, Valsad for were also placed before the Bench. Shri Gopalakrishnan Aiyer, Authorised Representative, on behalf of the Assessees, submitted that 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 did not have any objection if the said appeals are withdrawn by the assessee company. Consequently, we treat both these appeals as withdrawn.

3.

In the result, both the appeals of the Assessee (in 172/SRT/2018 for AY.2013-14) are dismissed as withdrawn.

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