SHRI. DHARMESH M. KOSHIYA,SURAT vs. DCIT, CIRCLE-3(2), SURAT

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ITA 752/SRT/2018Status: DisposedITAT Surat26 April 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

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 Consequently, the appeal was treated as withdrawn by the Tribunal.

What were the facts?

The assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020, and filed Form No. 3 to obtain its benefits. The assessee then prayed for the withdrawal of the appeal before the Tribunal.

What were the issues?

Whether an appeal can be withdrawn by the assessee under the Vivad Se Vishwas scheme. The procedural aspect of withdrawing an appeal after opting for the 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 SAINIShri Dharmesh Maganbhai Koshiya,

For Respondent: Ms Anupama Singla, Sr. DR
Hearing: 26/04/2021Pronounced: 26/04/2021

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 14.12.2020 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.

2.

We have heard both the parties and gone through the Form No. 3 along with Acknowledgement No.815769960141220, 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 DR for the revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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. 752/SRT/2018/AY.2014-15 Dharmesh Maganbhai Kodhiya 3. In the result, the appeal of the assessee (in AY.2014-15) is dismissed as withdrawn.

Order pronounced on 26/04/2021 at the time of Virtual Court Hearing.

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