SURESHBHAI DAHYABHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION, SURAT

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ITA 672/SRT/2018Status: DisposedITAT Surat10 November 2020AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's prayer for withdrawal of the appeal under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020, and filed Form No. 3 to obtain its benefit. The assessee then prayed for the withdrawal of the appeal.

What were the issues?

Whether the appeal can be dismissed as withdrawn by the assessee who has opted for the Vivad Se Vishwas Scheme.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 & DR. ARJUN LAL SAINI

For Appellant: Shri P J Desai - CA
For Respondent: Ms Anupama Singla - Sr. DR
Hearing: 05/11/2020Pronounced: 10/11/2020

O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER:

At the outset itself, Shri P. J. 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 No. 3 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 23.10.2020 was also placed before the Bench. Shri P. J. Desai, on behalf of the assessee, by way of a letter dated 03.11.2020, 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 and gone through the Form No. 3 along with Acknowledgement No.671335580231020, 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 The learned Departmental Representative for the revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.

Assessment Year.2015-16 Sureshbhai Dahyabhai Patel 3. In the result, the appeal of the assessee (in is dismissed as withdrawn.

Order pronounced on 10/11/2020, as per Rule 34 of Income Tax Appellate Tribunal, Rule 1963.

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