M/S. SHRIPAD CONCHEM PVT. LTD.,SURAT vs. THE ACIT, CIRCLE-4, SURAT

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ITA 2183/AHD/2014Status: DisposedITAT Surat10 February 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted the assessee's request for withdrawal of the appeal due to opting for the Vivad Se Vishwas scheme. As there was no objection from the Revenue, the appeal was treated as withdrawn.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's counsel requested withdrawal of the appeal. The Departmental Representative had no objection.

What were the issues?

Whether the appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas scheme.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, JM & DR. A. L. SAINI, AM

For Appellant: Shri Rajesh C. Shah - CA
Hearing: 07/01/2021Pronounced: 10/02/2021

Assessee by : Shri Rajesh C. Shah - CA Respondent by : Ms Anupama Singhla - Sr. DR सुनवाईक�तार�ख/ Date of Hearing : 07/01/2021 घोषणाक�तार�ख/Date of Pronouncement : 10/02/2021 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, Shri Rajesh C. Shah, learned counsel for the assessee, submitted letter dated 07.01.2021stating that assessee has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. Shri Rajesh C. Shah, learned counsel on behalf of the assessee, by way of a letter dated 07.01.2021, submitted that assessee prayed for withdrawal of the appeal to which, the learned Departmental Representative (DR) did not raise any objection.

2.

We have heard ld. DR for the Revenue and gone through application filed by Shri Rajesh C. Shah 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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.

Assessment Year. 2010-11 Shripad Conchem Pvt. Ltd. 3. In the result, the appeal of the assessee (in ITA No. 2183/AHD/2014 for AY.2010-11) is dismissed as withdrawn.

Order pronounced on 10/02/2021 at the time of Virtual Court Hearing.

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