VINODBHAI VIRJIBHAI GODHANI,SURAT vs. INCOME TAX OFFICER, WARD-3(2)(4), SURAT

PDF · subscribers
ITA 20/SRT/2018Status: DisposedITAT Surat30 December 2020AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal treated the appeal as withdrawn, as the assessee had opted for the Vivad Se Vishwas scheme and the Revenue did not object to the withdrawal.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 and received Form-3. The assessee then 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Whether the appeal should be withdrawn by the assessee under the Vivad Se Vishwas Act, 2020.

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, JM & DR. A. L. SAINI, AM

For Appellant: Shri Nitin Gheewala – CA
Hearing: 30/12/2020Pronounced: 30/12/2020

O R D E R

PER DR. A. L. SAINI, ACCOUNTANT MEMBER:

1.

At the outset itself, Shri Nitin Gheewala, Learned Counsel for the assessee, submitted before the Bench that Assessee has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020” and received FORM-3 dated 18.12.2020 from the Competent Authority under ‘the Direct Tax Vivad Se Vishwas Act Scheme. Shri Nitin Gheewala, CA, on behalf of the Assessee, by way of a letter dated 18.12.2020, 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, the assessee has received FORM-3 dt:18.12.2020 and has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020 and 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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee company. Consequently, we treat this appeal as withdrawn.

Assessment Year: 2013-14 Vinodbhai Virijbhai Godhani 3. In the result, the appeal of the assessee (in for AY.2013-14) is dismissed as withdrawn.

Order is pronounced on 30/12/2020, as per Rule 34 of Income Tax Appellate Tribunal, Rule 1963.

Recent GST High Court judgments

Search GST case law →