SMT. HEMLATABEN PRAVINCHANDRA PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4), SURAT

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ITA 2928/AHD/2014Status: DisposedITAT Surat23 April 2021AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessees had opted for the Vivad Se Vishwas scheme and sought withdrawal of their appeals. The Revenue did not object to this request.

What were the facts?

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

What were the issues?

Whether the appeals should be withdrawn by the assessees who have opted for the Vivad Se Vishwas scheme.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 Respondent: Ms Anupama Singla, Sr. DR
Hearing: 23/04/2021Pronounced: 23/04/2021

O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, we note that these assessees submitted letter dated 09.04.2021 stating that they have 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 these assessees in the Income Tax Department on 06.04.2021 was also placed before the Bench. These assessees, by way of a letter dated 09.04.2021 prayed the Bench 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 Acknowledgement Nos.338229340060421 & 338228100060421 respectively, filed by both assessees to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that these assessees have prayed for withdrawal

2 & 2925/AHD/2014 Assessment Year.2009-10 Hemlataben R Patel & Pravinbhai R Patel of the appeal. 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 DR for the revenue did not have any objection if these two appeals are withdrawn by the assessee. Consequently, we treat these two appeals as withdrawn.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.

3.

In the result, the appeals of the assessees (in & 2925/AHD/2014 for AY.2009-10) are dismissed as withdrawn.

Order pronounced on 23/04/2021 at the time of Virtual Court Hearing.

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