SMT. USHABEN DAYALBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-2(2)(4), SURAT

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ITA 1303/AHD/2017Status: 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 that the assessee prayed for withdrawal of the appeal and the Revenue representative had no objection. Consequently, the appeal was treated as withdrawn.

What were the facts?

The assessee opted for the benefit of the Direct Tax Vivad Se Vishwas Act, 2020. The assessee prayed for the withdrawal of the appeal before the tribunal.

What were the issues?

Whether the appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM

For Appellant: Shri T. R. Mody, CA
Hearing: 26/03/2021Pronounced: 05/04/2021

Assessee by : Shri T. R. Mody, CA Respondent by : Ms Usha Shrote, Sr. DR सुनवाईक�तार�ख/ Date of Hearing : 26/03/2021 घोषणाक�तार�ख/Date of Pronouncement : 05/04/2021 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, Shri T. R. Mody, Learned Counsel for the assessee, submitted before the Bench that assessee has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. Shri T. R. Mody, Learned Counsel on behalf of the assessee submitted that assessee 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 request of the assessee 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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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.

Assessment Year: 2008-09 Ushaben Dayalbhai Patel 3. In the result, the appeal of the assessee (in for AY.2008-09) is dismissed as withdrawn.

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