BHARTIBEN NAGINBHAI PATEL,SURAT vs. PR. COMMISSIONER OF INCOME TAX-3, SURAT

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ITA 345/SRT/2019Status: DisposedITAT Surat21 May 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's prayer for withdrawal and that the Revenue did not object. Consequently, the appeal was treated as withdrawn.

What were the facts?

The assessee opted for the benefit of the Direct Tax Vivad Se Vishwas Act, 2020, and filed Form No. 3. The assessee subsequently prayed for the withdrawal of the appeal.

What were the issues?

Whether the appeal should be withdrawn by the assessee under the Vivad Se Vishwas scheme.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 & DR. ARJUN LAL SAINI

For Appellant: Shri Ashwin K. Parekh, AR
For Respondent: Ms Anupama Singla, Sr. DR
Hearing: 21/05/2021Pronounced: 21/05/2021

O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, Shri Ashwin K. Parekh, Learned Counsel for the assessee, submitted before the Bench that assessee has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. A copy of Form No. 3 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 22.01.2021 was also placed before the Bench. Shri Ashwin K. Parekh, on behalf of the assessee, by way of a letter dated 07.05.2021, submitted that assessee has prayed for withdrawal of the appeal to which, the learned Departmental Representative (in short “the Ld. DR”) did not raise any objection.

2.

We have heard both the parties and gone through the Form No.3 along with Acknowledgement No.223489870220121 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. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn. The Assessing Officer is Assessment Year.2013-14 Bhartiben Naginbhai Patel directed to pass the consequential order as per CBDT Circular No.03/2021 dated 04.03.2021.

3.

In the result, the appeal of the assessee (in AY.2013-14) is dismissed as withdrawn.

Order pronounced on 21/05/2021 at the time of Virtual Court Hearing.

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