SHRI PRADEEP KEJRIWAL,SURAT vs. INCOME TAX OFFICER, WARD -1(1)(4), SURAT

PDF · subscribers
ITA 464/SRT/2018Status: DisposedITAT Surat04 May 2021AY 2012-132 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 noted that the assessee had prayed for withdrawal of the appeal under the Vivad Se Vishwas scheme. The Departmental Representative 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 Act and subsequently prayed for the 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Whether the appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas scheme.

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 SAINIShri Pradeep Kejriwal,

For Appellant: Shri Manish R. Malpani, CA
For Respondent: Ms Anupama Singla, Sr. DR
Hearing: 04/05/2021Pronounced: 04/05/2021

O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, Shri Manish R. Malpani, 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 28.01.2021 was also placed before the Bench. The assessee, by way of a letter dated 19.03.2021, submitted that he 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.230594470280121 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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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 directed to pass the consequential order as per CBDT Circular No.03/2021 dated 04.03.2021.

Assessment Year.2012-13 Shri Pradeep Kejriwal 3. In the result, the appeal of the assessee (in ITA No.464/SRT/2018 for AY.2012-13) is dismissed as withdrawn.

Order pronounced on 04/05/2021 at the time of Virtual Court Hearing.

Recent GST High Court judgments

Search GST case law →