RAJESHBHAI KANUBHAI SAVALIYA,SURAT vs. DCIT, CENTRAL CIRCLE-4, SURAT

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ITA 29/SRT/2018Status: DisposedITAT Surat27 April 2021AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee had sought withdrawal of the appeals under the Vivad Se Vishwas scheme and the revenue had no objection. Consequently, the appeals were treated as withdrawn.

What were the facts?

The assessee opted for the benefit of the Direct Tax Vivad Se Vishwas Act, 2020, and filed the necessary forms. The assessee then prayed for the withdrawal of the pending appeals before the tribunal.

What were the issues?

Whether the appeals should be dismissed as withdrawn by the assessee who has opted for the Vivad Se Vishwas scheme.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 Appellant: Shri Bipin Jariwala, CA
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, Shri Bipin Jariwala, 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 10.12.2020 was also placed before the Bench. The assessee, by way of a letter dated 13.04.2021, submitted that he has prayed for withdrawal of the 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 Certificate Nos.800417990101220 for AY.2009-10, 800432670101220 for AY.2011-12, 800570290101220 for AY.2012-13 & 800582560101220 for AY.2013-14 are filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee has prayed for withdrawal of these appeals. The Ld. DR for the Revenue did not have any objection if these said appeals are withdrawn by the assessee. Consequently, we treat these appeals as withdrawn. The Assessing Officer is

3.

In the result, the appeals of the assessee (in to 32/SRT/2018 for AYs.2009-10, 2011-12 to 2013-14) are dismissed as withdrawn.

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

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