What did the Tribunal hold?

The Tribunal treated the appeal as withdrawn based on the assessee's request and the Revenue's no objection. The Assessing Officer was directed to pass consequential orders.

The assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020 and requested withdrawal of the appeal. The Revenue did not object to this request.

What were the issues?

Whether the appeal should be withdrawn by the assessee under the Vivad Se Vishwas Scheme.

M/S. H N Indigos Pvt.Ltd. vs Asstt. Commissioner of Income… | ITAT Surat 2021

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 25.04.2021 stating that he has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. The assessee, by way of letters dated 25.04.2021 prayed the Bench for withdrawal of this appeal 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 request of 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 DR for the revenue did not have any objection if this said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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.

Assessment Year.2009-10 H N Indigos Pvt. Ltd. 3. In the result, the appeal of the assessee (in for AY.2009-10) is dismissed as withdrawn.

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

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

What did the Tribunal hold?

What were the facts?

What were the issues?

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