H N INDIGOS PVT.LTD.,SURAT vs. ASSTT. COMMISSIONER OF INCOME TAX,NAVSARI CIRCLE., NAVSARI

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ITA 1024/AHD/2016Status: DisposedITAT Surat27 April 2021AY 2009-102 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 this request.

What were the facts?

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

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 SAINI

For Respondent: Ms Anupama Singla, Sr. DR
Hearing: 27/04/2021Pronounced: 27/04/2021

O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, we note that assessee submitted letter dated 17.04.2021 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 09.04.2021 was also placed before the Bench. The assessee, by way of letters dated 17.04.2021 prayed the Bench for withdrawal of these 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.339773060090421, 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 DR for the revenue did not have any objection if this said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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.

2 ITA.1024/AHD/2016 Assessment Year.2009-10 H N Indigos Pvt. Ltd. 3. In the result, the appeal of the assessee (in AY.2009-10) is dismissed as withdrawn.

Order pronounced on 27/04/2021 at the time of Virtual Court Hearing.

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