SMT. KIRAN SUBHASH PATEL,BHARUCH vs. THE INCOME TAX OFFICER, WARD-3, VADODARA

PDF · subscribers
ITA 2077/AHD/2016Status: DisposedITAT Surat12 January 2021AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed Form-3 under the Vivad Se Vishwas Scheme and prayed for withdrawal of the appeal. The Departmental Representative did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee later applied for withdrawal of the appeal, stating that the dispute had been settled with the Revenue under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Act.

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: Ms. Urvashi Shodhan - AR
Hearing: 12/01/2021Pronounced: 12/01/2021

Assessee by : Ms. Urvashi Shodhan - AR Respondent by : Smt. Anupama Singla – Sr. DR सुनवाईक�तार�ख/ Date of Hearing : 12/01/2021 घोषणाक�तार�ख/Date of Pronouncement : 12/01/2021 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, we note that the assessee has moved an application for withdrawal of appeal on the ground that the assessee has already settled the dispute with the Revenue under 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 10.12.2020 vide Certificate No.800201450101220 issued by Principal Commissioner of Income Tax, Vadodara-1, was also verified by the Bench. The assessee prayed for withdrawal of the appeal to which, the learned Departmental Representative did not raise any objection.

2.

We have heard both the parties 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 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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.

A.Y.2009-10 Smt.Kiran Subhash Patel Vs. ITO, Ward-3, Bharuch.

3.

In the result, the appeal of the assessee (in AY.2009-10) is dismissed as withdrawn.

Order is pronounced on 12/01/2021, as per Rule 34 of Income Tax Appellate Tribunal, Rule 1963.

Recent GST High Court judgments

Search GST case law →