What did the Tribunal hold?

The Tribunal treated the appeal as withdrawn by the assessee. The Assessing Officer was directed to pass consequential orders as per the relevant CBDT circular.

The assessee opted for the benefit of the Direct Tax Vivad Se Vishwas Act, 2020, and filed Form No. 3 to withdraw the appeal. The Departmental Representative did not object to the withdrawal.

What were the issues?

Whether the appeal can be withdrawn by the assessee under the Vivad Se Vishwas scheme.

Ranjanben Deepakbhai Patel vs ITO | 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 12.04.2021 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 14.04.2021 was also placed before the Bench. The assessee, by way of a letter dated 12.04.2021 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 Form No. 3 along with Acknowledgement No.340901190140421, 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 DR for the revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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.56/SRT/2020/AY.2010-11 Ranjanben Deepakbhai Patel 3. In the result, the appeal of the assessee (in AY.2010-11) is dismissed as withdrawn.

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

RANJANBEN DEEPAKBHAI PATEL,SURAT vs. ITO-SAHEB, WARD-1, BARDOLI

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