CHINTAN INFRASTRUCTURE PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(3), AHMEDABAD

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ITA 151/AHD/2019Status: DisposedITAT Ahmedabad06 November 2020AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal of the appeal under the Vivad se Vishwas Scheme. The appeal was dismissed as withdrawn, with liberty to seek restoration if the scheme benefits are not availed for bonafide reasons.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2009-10. The assessee subsequently opted to avail the benefits of the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV & SHRI PRADIP KUMAR KEDIA

For Appellant: Shri Mehul K. Patel, AR
Hearing: 11/11/2020Pronounced: 11/11/2020

आदेश/O R D E R PER RAJPAL YADAV, VICE PRESIDENT :-

1.

The assessee is in appeal before the Tribunal against the order of the learned CIT(A)-1, Ahmedabad dated 19th December 2018 passed for Assessment Year 2009-10.

2.

We have heard the Learned Representatives of both the parties through video conferencing. Learned Counsel for the Assessee, at the outset, submitted that assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme, 2020” and has also placed on record the copy of Form Nos. 1 and 2 before the Tribunal in this regard. An application dated 24.10.2020 requesting for withdrawal of appeal under the said scheme is also placed on record.

Chintan Infrastructure Pvt Ltd Vs. ITO AY : 2009-10 2

3.

The learned Departmental Representative, on the other hand, submitted that he has no objection to the withdrawal of appeal in the circumstances narrated on behalf of the assessee.

4.

We have considered the submission and application of the assessee for withdrawal of the appeal under the scheme “Vivad se Vishwas”. In the light of aforesaid request made by the assessee, the appeal of the assessee is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of Vivad se Vishwas Scheme for any bonafide reasons, then the assessee will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

This Order pronounced on 11/11/2020

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