SMT. SHARDABEN R. PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(4), SURAT

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ITA 664/AHD/2017Status: DisposedITAT Surat01 January 2021AY 2009-102 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 Departmental Representative 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 the necessary forms under the scheme 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Whether the appeal should be withdrawn by the assessee under the Vivad Se Vishwas Act.

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 Mitish Modi - 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 Mitish Modi, 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 14.09.2020 were also placed before the Bench. Shri Mitish Modi, on behalf of the assessee, by way of a letter dated 24.12.2020, 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 13.12.2020 bearing Certificate No.812443710131220 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 Departmental Representative for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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 In the result, the appeal of the assessee (in AY.2009-10) is dismissed as withdrawn.

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