SMT. PRRETI SADASHIVAM SAJI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1, BHARUCH

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ITA 247/AHD/2015Status: DisposedITAT Surat01 January 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee prayed for withdrawal of the appeal and the Revenue did not object. Consequently, the appeal was treated as withdrawn.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 filed the necessary forms and prayed for the withdrawal of the appeal.

What were the issues?

Whether the appeal should be withdrawn by the assessee under the Vivad Se Vishwas scheme.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 SAINI

For Appellant: Shri Mukund Rao - CA
For Respondent: Ms Anupama Singhla - Sr. DR
Hearing: 05.01.2021Pronounced: 05.01.2021

O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, Shri Mukund Rao, 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. 1 and Form No. 2 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 13.05.2020 were also placed before the Bench. Shri Mukund Rao, on behalf of the assessee, by way of a letter dated 29.12.2020, submitted that 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 1 & 2 filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and Form 3 dated 27.11.2020 bearing Certificate No.754408760271120 and noted that assessee has prayed for withdrawal of the appeal. The Ld. Departmental Representative for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.

ITA 664/AHD/2017 Assessment Year: 2009-10 Shardaben R. Patel 3. In the result, the appeal of the assessee (in AY.2010-11) is dismissed as withdrawn.

Order pronounced on 05/01/2021, as per Rule 34 of Income Tax Appellate Tribunal, Rule 1963.

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