What did the Tribunal hold?

The Tribunal noted that the assessee prayed for withdrawal of the appeal and the Departmental Representative had no objection. Consequently, the appeal was treated as withdrawn.

The assessee opted for the benefit of the Direct Tax Vivad Se Vishwas Act, 2020. The assessee filed FORM-3 under the scheme and prayed for withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn by the assessee under the Vivad Se Vishwas scheme.

Shri Anil R. Patel vs ITO | ITAT Surat 2020

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM

For Appellant: Shri Rasesh Shah – CA

Hearing: 28/12/2020Pronounced: 28/12/2020

Assessee by : Shri Rasesh Shah – CA Respondent by : Smt. Anupama Singla – Sr. DR सुनवाईक�तार�ख/ Date of Hearing : 28/12/2020 घोषणाक�तार�ख/Date of Pronouncement : 28/12/2020 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, Shri Rasesh Shah, 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-3 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 04.12.2020 issued by Principal Commissioner of Income Tax, Surat-1, was also placed before the Bench. Shri Rasesh Shah, CA, on behalf of the Assessee, by way of a letter dated 16.12.2020, submitted that assessee prayed for withdrawal of the appeal to which, the learned Departmental Representative did not raise any objection.

We have heard both the parties and gone through FORM-3 filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee has prayed for withdrawal of the appeal. The Ld. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee company. Consequently, we treat this appeal as withdrawn.

ITA 3031/AHD/2015 Assessment Year: 2008-09 Anil Ramanlal Patel 3. In the result, the appeal of the assessee (in AY.2008-09) is dismissed as withdrawn.

Order is pronounced on 28/12/2020, as per Rule 34 of Income Tax Appellate Tribunal, Rule 1963.

SHRI ANIL R. PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3), SURAT

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments