SHRI KISHORBHAI KANJIBHAI THAKKAR,SURAT vs. THE INCOME TAX OFFICER,WARD-5(2), SURAT

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ITA 2241/AHD/2015Status: DisposedITAT Surat05 April 2021AY 2008-092 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 of the appeal under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

What were the facts?

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

What were the issues?

Whether the appeal can be withdrawn by the assessee under the Vivad Se Vishwas Act.

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 Appellant: Shri Mehul Patel, AR
For Respondent: Shri O. P. Vaishnav, Sr. DR
Hearing: 05/04/2021Pronounced: 05/04/2021

O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, Shri Mehul Patel, Learned Authorized Representative (in short “the Ld. AR”) 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 11.02.2021 was also placed before the Bench. Shri Mehul Patel, on behalf of the assessee, by way of a letter dated 03.04.2021, 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.250918430110221 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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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.2008-09 Kishorbhai Kanjibhai Thakkar 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.2008-09) is dismissed as withdrawn.

Order pronounced on 05/04/2021 at the time of Virtual Court Hearing.

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