SHRI AJAYBHAI B. DESAI,SURAT vs. THE INCOME TAX OFFICER, WARD-2(2)(1), SURAT

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ITA 647/SRT/2018Status: DisposedITAT Surat15 April 2021AY 2006-072 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted the assessee's prayer for withdrawal and the Revenue's lack of objection. Consequently, the appeal was treated as withdrawn.

What were the facts?

The assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020, and filed Form No. 3. The assessee subsequently prayed for the withdrawal of the appeal before the tribunal.

What were the issues?

Whether the appeal should be withdrawn by the assessee under the Vivad Se Vishwas Act, 2020.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 SAINIShri Ajaybhai B. Desai,

For Appellant: Shri Sapnesh Sheth, CA
For Respondent: Ms Usha Shrote, Sr. DR
Hearing: 15/04/2021Pronounced: 15/04/2021

O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, Shri Sapnesh Sheth, 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 08.02.2021 was also placed before the Bench. Shri Sapnesh Sheth, on behalf of the assessee, by way of a letter dated 19.03.2021, submitted that assessee has prayed for withdrawal of the appeal 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 No.245812320080221 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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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 Assessment Year.2006-07 Shri Ajaybhai B Desai directed to pass the consequential order as per CBDT Circular No.03/2021 dated 04.03.2021.

3.

In the result, the appeal of the assessee (in AY.2006-07) is dismissed as withdrawn.

Order pronounced on 15/04/2021 at the time of Virtual Court Hearing.

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