BHANUBEN KANUBHAI SANGHANI,SURAT vs. ITO, WARD-3(2)(1), SURAT

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ITA 184/SRT/2020Status: DisposedITAT Surat25 May 2021AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

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

What were the facts?

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

What were the issues?

Whether the appeal can be withdrawn by the assessee to avail the benefit of the Vivad Se Vishwas scheme.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: Ms Rushi Parekh, CA
For Respondent: Ms Anupama Singla, Sr. DR
Hearing: 25/05/2021Pronounced: 25/05/2021

O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, Ms Rushi 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 09.04.2021 was also placed before the Bench. Ms Rushi Parekh, Learned Counsel, on behalf of the assessee, by way of a letter dated 22.05.2021, submitted that assessee has prayed for withdrawal of this 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.339508680090421 filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee has prayed for withdrawal of this appeal. The Ld. DR for the Revenue did not have any objection if this said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn. The Assessing Officer is Assessment Year. 2012-13 Bhanuben K. Sanghani 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In the result, the appeal of the assessee (in AY. 2012-13) is dismissed as withdrawn.

Order pronounced on 25/05/2021 at the time of Virtual Court Hearing.

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