SHRI DASHRATH AMBALAL PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD -7(2), AHMEDABAD

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ITA 1864/AHD/2015Status: DisposedITAT Ahmedabad23 December 2020AY 2007-082 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal as they had opted for the Vivad se Vishwas Scheme. The assessee was granted liberty to seek restoration if they failed to avail the scheme for bonafide reasons.

What were the facts?

The assessee filed appeals against the assessment order for AY 2007-08. The assessee later opted to avail the benefits of the 'Vivad se Vishwas Scheme, 2020'.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA

For Appellant: Shri R. R. Makwana, Sr.DR
Hearing: 22/12/2020Pronounced: 23/12/2020

The captioned appeals have been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-XIV, Ahmedabad (‘CIT(A)’ in short), dated 31.08.2012 arising in the assessment order dated 29.12.2009 passed by the ITO, Ward-7(2), Ahmedabad under Section 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2007-08.

& 1864/Ahd/15 [Dashrath Ambalal Patel vs. ITO] A.Y. 2007-08 - 2 -

2.

The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). When the matter was called for hearing, the ld. counsels for the assessee at the outset have submitted that he does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that their applications for withdrawal of appeals may please be granted.

3.

The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee.

4.

In the light of written requests made on behalf of the captioned party, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

5.

In the result, the captioned appeal is dismissed as withdrawn. This Order pronounced on 23/12/2020

Sd/- Sd/- (PRADIP KUMAR KEDIA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 23/12/2020 True Copy TANMAY आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।

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