What did the Tribunal hold?

The Tribunal noted the assessee's request for withdrawal due to opting for the Vivad Se Vishwas scheme. The Departmental Representative had no objection.

The assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020. The assessee requested withdrawal of the appeal to avail this benefit.

What were the issues?

Whether the appeal should be withdrawn by the assessee under the Vivad Se Vishwas scheme.

D.D. Chaudhari, Ankleshwar vs The 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: 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 assessee submitted letter dated 23.02.2021 stating that he has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. The assessee, by way of a letter prayed the Bench for withdrawal of the 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 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 DR for the revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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.

2 ITA.2465/AHD/2016/AY.2012-13 D. D. Chaudhari 3. In the result, the appeal of the assessee (in AY.2012-13) is dismissed as withdrawn.

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

D.D. CHAUDHARI,ANKLESHWAR vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2, BHARUCH

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments