SHRI TAHIRHUSEN GULAMBHAI PATEL,SURAT vs. THE ITO, WARD-1(2)(5), SURAT

PDF · subscribers
ITA 130/SRT/2017Status: DisposedITAT Surat23 February 2021AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had prayed 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Whether the appeal can be dismissed as withdrawn upon the assessee opting for the Vivad Se Vishwas scheme.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 Tahirhusen Gulambhai Patel,

For Appellant: Ms Rushi Parekh - CA
For Respondent: Ms Anupama Singla - Sr. DR
Hearing: 23/02/2021Pronounced: 23/02/2021

O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, Ms Rushi Parekh, 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 25.01.2021 was also placed before the Bench. Ms Rushi Parekh, on behalf of the assessee, by way of a letter dated 19.02.2021, 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 the Form No. 3 along with Acknowledgement No.226831810250121, 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 The learned DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.

Assessment Year.2011-12 Tahirhusen Gulambhai Patel 3. In the result, the appeal of the assessee (in for AY.2011-12) is dismissed as withdrawn.

Order pronounced on 23/02/2021 at the time of Virtual Court Hearing.

Recent GST High Court judgments

Search GST case law →