What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Vishwas scheme and prayed for withdrawal of the appeals. The revenue representative had no objection to the withdrawal.

The assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020, and filed Form No. 3 to obtain its benefits. The assessee subsequently prayed for the withdrawal of the appeals before the tribunal.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Ashwinbhai Raghavbhai Bhadanai vs ITO | ITAT Surat 2021

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH & DR. ARJUN LAL SAINI

For Respondent: Shri Ritesh Mishra, CIT(DR)

Hearing: 30/04/2021Pronounced: 03/05/2021

O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, we note that the assessee submitted letter dated 20.04.2021 stating that he 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 03.02.2021 & 21.01.2021 respectively was also placed before the Bench. The assessee, by way of a letter dated 20.04.2021 prayed the Bench for withdrawal of these appeals to which, the learned Departmental Representative (in short “the ld. DR”) did not raise any objection.

We have heard both the parties and gone through the Form No. 3 along with Acknowledgement Nos.239031450030221 for AY.2014-15 & 222684820210121 for AY.2015-16 respectively, filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that the assessee

2 & 770/SRT/2018 AYs.2014-15 & 2015-16 Ashwinbhai Raghavbhai Bhadani has prayed for withdrawal of these 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 DR for the revenue did not have any objection if these two appeals are withdrawn by the assessee. Consequently, we treat these two appeals as withdrawn.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 pass the consequential order as per CBDT Circular No.03/2021 dated 04.03.2021.

In the result, the appeals of the assessees (in & 770/SRT/2018 for AYs.2014-15 & 2015-16) are dismissed as withdrawn.

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

ASHWINBHAI RAGHAVBHAI BHADANAI,SURAT vs. ITO, WARD-3(1)(1), SURAT

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