HEMALKUMAR PRAVINBHAI DESAI,SURAT vs. ITO, WARD-2, SURAT, SURAT

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ITA 767/SRT/2018Status: DisposedITAT Surat30 December 2020AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed Form-3 under the Vivad Se Vishwas Scheme and prayed for the withdrawal of the appeals. The Departmental Representative had no objection to the withdrawal.

What were the facts?

The assessee opted for the benefit of the Direct Tax Vivad Se Vishwas Act, 2020. Consequently, the assessee requested the withdrawal of two pending appeals before the ITAT.

What were the issues?

Whether the appeals should be dismissed as withdrawn by the assessee who has opted for the Vivad Se Vishwas Scheme.

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 Gautam B. Desai - AR
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 Gautam B. Desai, 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 for each assessment year under ‘the Direct Tax Vivad Se Vishwas Act, was also placed before the Bench.

2.

The assessee has requested the Bench to withdraw the appeal relating to A.Y. 2010-11 pertaining to and for A.Y.2011-12 pertaining to . The assessee has submitted before the Bench separate FORM-3, for Vivad Se Vishwas Act, 2020 the details of which are as follows:

i) For A.Y. 2010-11, FORM-3, dated 13.12.2020 vide acknowledgment no.811871550131220 issued by PCIT, Valsad. ii) For FORM-3, dated 19.12.2020 vide acknowledgment no.845768720191220 issued by PCIT, Valsad. 3. Shri Gautam B.Desai, learned Counsel for the assessee by way of letter dated 21.12.2020 requested the Bench to withdraw these two appeals as the assessee has ITA No’s.766 & 767/SRT/2018/ A Y’s: 2010-11 & 11-12 Hemalkumar Pravinbhai Desai, opted the benefit for Vivad Se Vishwas Act, 2020 to which, learned Departmental Representative did not raise any objection.

4.

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 these two appeals. The Ld. DR for the Revenue did not have any objection if these said appeals are withdrawn by the assessee. Consequently, we treat these two appeal as withdrawn.

5.

In the result, both the appeals of the assessee (in for AY.2010-11 and AY.2011-12) are dismissed as withdrawn. Order is pronounced on 30/12/2020, as per Rule 34 of Income Tax Appellate Tribunal, Rule 1963.

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