ANKURBHAI ASHOKBHAI DESAIQ,VALSAD vs. ITO, WARD-1, VALSAD

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ITA 7/SRT/2020Status: DisposedITAT Surat21 May 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's prayer for withdrawal of the appeal and the lack of objection from the Revenue. Consequently, the appeal was treated as withdrawn.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 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Whether the appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas scheme.

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: Ms Hardika Vyas, Advocate
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, Ms Hardika Vyas, 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 16.04.2021 was also placed before the Bench. Ms Hardika Vyas, on behalf of the assessee, by way of a letter dated 13.05.2021, 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.341792300160421 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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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

3.

In the result, the appeal of the assessee (in for AY.2014-15) is dismissed as withdrawn.

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

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