M/S.SPARDHA PRINTS PVT.LTD.,SURAT vs. ITO WARD 2(1)(3), SURAT

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ITA 308/SRT/2017Status: DisposedITAT Surat03 May 2021AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal treated the appeals as withdrawn by the assessee. The Assessing Officer was directed to pass consequential orders as per the relevant CBDT circular.

What were the facts?

The assessee company opted for the Direct Tax Vivad Se Vishwas Act, 2020, and filed Form No. 3 seeking withdrawal of its appeals. The Departmental Representative did not object to the withdrawal.

What were the issues?

Whether the appeals should be dismissed as withdrawn by the assessee under the Vivad Se Vishwas Scheme.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: Shri Sapnesh Sheth, CA
For Respondent: Ms Anupama Singla, Sr. DR
Hearing: 03/05/2021Pronounced: 03/05/2021

O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, Shri Sapnesh Sheth, 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 06.01.2021 was also placed before the Bench. Shri Sapnesh Sheth, on behalf of the assessee, by way of a letter dated 25.03.2021, submitted that assessee has prayed for withdrawal of these appeals 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 Nos.115064910060121 for AY.2009-10 & 115137230060121 for AY.2010-11 filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee has prayed for withdrawal of these two appeals. The Ld. DR for the Revenue did not have any objection if these two appeals are withdrawn by the assessee. Consequently, we treat these two appeals as withdrawn. The Assessing Officer is directed to

3.

In the result, the appeals of the assessee (in & 308/SRT/2017 for AYs.2009-10 & 2010-11) are dismissed as withdrawn.

Order pronounced on 03/05/2021 at the time of Virtual Court Hearing.

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