What did the Tribunal hold?

The Tribunal allowed the withdrawal of the appeal. The assessee was granted liberty to seek restoration if they failed to avail the VSV Scheme benefits for bonafide reasons.

The assessee filed an appeal against the assessment order for AY 2012-13. The assessee later sought to withdraw the appeal as they had opted to avail benefits under the 'Vivad se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad se Vishwas Scheme.

Rajubhai B. Patel, Baroda vs ITO | ITAT Ahmedabad 2020

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

PER BENCH:

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-5, Vadodara (‘CIT(A)’ in short), dated 29.11.2016 arising in the assessment order dated 30.03.2015 passed by the ITO, Ward-1(2)(2) (Old Ward- 2(2)), Baroda under Section 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2012-13. ITA No. 384/Ahd/17 [Rajubhai B. Patel vs. ITO] A.Y. 2012-13 - 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.

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.

In the light of written requests made on behalf of the captioned party, the appeal is dismissed as withdrawn.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.

In the result, the captioned appeal is dismissed as withdrawn. This Order pronounced on 23/12/2020 (PRADIP KUMAR KEDIA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 23/12/2020TANMAY 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)

"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 ।

RAJUBHAI B. PATEL,BARODA vs. THE INCOME TAX OFFICER, WARD-1(2)(2), BARODA

What did the Tribunal hold?

What were the facts?

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