SHRI PRATAPBHAI V. JOGANI,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

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ITA 2024/AHD/2016Status: DisposedITAT Surat10 November 2020AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas scheme and requested withdrawal of the appeal. The Revenue did not object to the withdrawal.

What were the facts?

The assessee had filed an appeal before the ITAT. The assessee subsequently filed Form No.1 and Form No.2 under the Direct Tax Vivad Se Vishwas Act, 2020, seeking to avail the benefits of the scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.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, Honble & SHRI ARJUN LAL SAINI, Honble

Hearing: 03.11.2020

O R D E R PER ARJUN LAL SAINI, AM: At the outset itself, Shri Ashwin K.Parekh, Learned Counsel for the assessee, submitted before the Bench that Assessee has already filed Form No.1 and Form No.2 in the Income Tax Department to obtain the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. Shri Ashwin K.Parekh, on behalf of the Assessee, submitted before the Bench that assessee prayed for withdrawal of the appeal to which, the learned Departmental Representative did not raise any objection.

1.

Shri Pratapbhai V. Jagani Vs. DCIT, CC-2, Surat/ A.Y.2010-11 2. We have heard both the parties and we note that since the assessee has already filed Form No.1 and Form No.2 in the Income Tax Department to avail the benefit of ‘Vivad Se Vishwas Scheme’ and also 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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, the appeal filed by the assessee is dismissed as withdrawn.

3.

In the result, appeal of the assessee in 2010-11 is dismissed as withdrawn.

4.

Order pronounced in the open court on 10-11-2020 while hearing the appeal.

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