SMT. SANDHYA KANTILAL KOLI,VAPI vs. THE INCOME TAX OFFICER, VAPI WARD-8, VAPI

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ITA 3383/AHD/2016Status: DisposedITAT Surat15 October 2020AY 2005-062 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had prayed for withdrawal of the appeals under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee company opted for the benefit of the 'Direct Tax Vivad Se Vishwas Act, 2020'. The assessee filed necessary forms and prayed for the withdrawal of the appeals.

What were the issues?

Whether the appeals can be dismissed as withdrawn upon the assessee opting for the Vivad Se Vishwas Scheme.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: 15.10.2020

O R D E R PER BENCH: At the outset itself, Shri A.GopalaKrishnan, CA, Learned Counsel for the assessee, submitted before the Bench that Assessee Company has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. A copy of Form No. 1 and Form No. 3 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 13.08.2020 were also placed before the Bench. Shri A. Gopalakrishnan, on behalf of the Assessee Company, by way of a letter dated 26.09.2020, submitted that assessee company 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 Form 1 & 3 filed by the assessee to avail the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee company has prayed for withdrawal of both the appeals. The Ld. DR for the Revenue did not have any objection if the said appeals are withdrawn by the assessee company. Consequently, both these appeals, are dismissed as withdrawn.

1.

Smt. Sandhya Kantilal Koli Vs. ITO, Vapi Ward-8, Vapi. ITA No’s.313/AHD/2016 & 3383/AHD/2016 for A.Y.2005-06

3.

In the result, the two appeals of the assessee (in & A.Y. 2005-06) are dismissed as withdrawn.

4.

Order pronounced in the open court on 15-10-2020 while hearing the appeal.

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