SRI KHUSHAL JAIN,VIJAYAWADA vs. INCOME TAX OFFICER, WARD -3(1), VIJAYAWADA

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ITA 234/VIZ/2018Status: DisposedITAT Visakhapatnam22 December 2020AY 2014-20152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as per the provisions of The Direct Tax Vivad se Vishwas Act, 2020. The assessee was granted liberty to seek recall of the order in unforeseen circumstances.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee subsequently applied for withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to availing the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI N.K. CHOUDHRY, HON’BLE & SHRI D.S. SUNDER SINGH, HONBLE

For Appellant: Shri G.V.N. Hari, Advocate
Hearing: 22/12/2020

Assessee by : Shri G.V.N. Hari, Advocate. Department by : Smt.Suman Malik, DR Date of hearing : 22/12/2020. Date of pronouncement : 22/12/2020. O R D E R

Per N.K.Choudhry, Judicial Member :

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Vijayawada, dated 17/04/2018 for the Assessment Year 2014-15.

2.

The Assessee has preferred the instant application under consideration for withdrawal of the appeal. 3. During the course of hearing, the Ld. Counsel for the Assessee submitted that since the assessee has availed the immunity scheme i.e; Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No. 3 in response to the application filed by the 2 (Sri Khushal Jain) Assessee under the scheme, therefore the appeal of the Assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case unforeseen circumstances would arise in future.

4.

The Ld. DR raised no objection, if the appeal of the Assessee is allowed to be dismissed as withdrawn.

5.

Having heard the parties and perused the application for withdrawal of the appeal and Form-3 (Copy already on record) issued by the Department. Considering the facts and circumstances, the appeal of assessee is liable to be dismissed as withdrawn with liberty as prayed for in accordance of law, hence ordered accordingly.

6.

In the result, instant appeal of the Assessee stands dismissed as withdrawn. Order Pronounced in open Court on this 22nd day of Dec., 2020. Sd/- sd/- (D.S.SUNDER SINGH) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22nd December, 2020. vr/- Copy to:

1. 1. The Assessee - Khushal Jain, S/o Manoharlal Jain, D.No. 27-45-5, Flat No.A, Guduruvari Street, Governorpet, Vijayawada.

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