DARSHANKUMAR C . PATEL,SURAT vs. THE DCIT, CIRCLE-3(1), SURAT

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ITA 633/SRT/2018Status: DisposedITAT Surat19 October 2020AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessees had applied for and received certificates under the Vivad se Vishwas scheme and prayed for withdrawal of their appeals. The Revenue did not object to the withdrawal.

What were the facts?

The assessees filed appeals before the ITAT against orders passed by the AO and CIT(A). Both assessees opted for the 'Direct Tax Vivad se Vishwas Act, 2020' scheme.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessees opting for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 271(1)(c)

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

Hearing: 28/09/2020Pronounced: 19/10/2020

O R D E R PER BENCH: These two captioned appeals filed by the different assessees, pertaining to the Assessment Years (AYs) 2008-09 and 2012-13 are directed against the separate orders passed by the ld. Commissioner of Income Tax (Appeals)-1, Surat, [in short the “CIT(A)”] in Appeal No. ITBA Appeal No. CIT(A), Surat- 1/10727/2016-17, dated 23.08.2018 and order passed by the ld. Commissioner of Income Tax (Appeals)-3, Surat, in Appeal No. CAS/3/264/2015-16 dated 28.12.2017, which in turn arise out of separate orders passed by the Assessing Officers (AO) under section 143(3)/147 and u/s. 271(1)(c) of the Income Tax Act, 1961 [hereinafter referred to as the “Act”] .

2.

None appeared on behalf of the assessees. However, both the assessees have filed applications before the Bench requesting the Bench to dismiss these appeals. We have gone through the applications filed by the assessees and noted that both assessees have opted the benefits of the “Direct Tax Vivad se

1.

ITA.728 & 633/SRT/2018, A.Y.:2008-09 & 2012-13 M/s. Ashapuri Exim Private Limited Vishwas Act, 2020”. A copy of Form 1 and Form 2 under ‘the Direct Tax Vivad se Vishwas Act, filed by the assessees in the Income tax Department on different dates i.e., 30.06.2020 and 21.03.2020 respectively, were placed before the Bench. Both the assessees have received certificates from designated authority in Form No.3 dated 13.08.2020 and 04.06.2020 respectively. These assessees have prayed the Bench for withdrawal of the appeals, to which, the ld. Departmental Representative (DR) did not raise any objection.

3.

We have heard both the parties and gone through Form No. 3 filed by the assessees to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that these assessees have prayed for withdrawal of the appeals. The ld. DR for the Revenue did not have any objection if these appeals are withdrawn by the assessees. Consequently, we treat these appeals as withdrawn.

4.

In the result, both the appeals filed by the assessees [in for AY.2008-09], [in AY.2012- 13] are dismissed as withdrawn.

Order is pronounced on 19/10/2020, as per Rule 34 of Income Tax Appellate Tribunal, Rule 1963.

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