SHRI BATUKBHAI C.MANIYA(HUF),SURAT vs. INCOME TAX OFFICER-WARD-3(3)(1), SURAT

PDF · subscribers
ITA 418/SRT/2019Status: DisposedITAT Surat18 January 2021AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's request to withdraw the appeal under the Vivad Se Vishwas Scheme. The Departmental Representative did not object to the withdrawal.

What were the facts?

The assessee requested to opt for the benefit of the 'Direct Tax Vivad Se Vishwas Act, 2020'. The assessee filed FORM-3 under the scheme and prayed for the withdrawal of the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee under the Direct Tax Vivad Se Vishwas Act, 2020.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

Hearing: 18/01/2021Pronounced: 18/01/2021

O R D E R

PER DR. A. L. SAINI, ACCOUNTANT MEMBER:

1.

At the outset itself, we note that the assessee has submitted a letter dated 06.01.2021 before the Bench and requested that he has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. A copy of FORM-3 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 12.12.2020, vide Certificate No.808850530121220 issued by Principal Commissioner of Income Tax, Surat-1, was also placed before the Bench to which, learned Departmental Representative did not raise any objection.

2.

We have heard ld.Sr.Departmental Representative for the Revenue and gone through FORM-3 filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee has prayed for withdrawal of this 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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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: 2012-13 Batukbhai Chhaganbhai Maniya - HUF 3. In the result, the appeal of the assessee (in for AY.2012-13) is dismissed as withdrawn.

Order is pronounced at the time of hearing of appeal on 18/01/2021 in the Virtual Court of hearing.

Recent GST High Court judgments

Search GST case law →