REKHA SOLANKI,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-1(1), VIJAYAWADA

PDF · subscribers
ITA 255/VIZ/2018Status: DisposedITAT Visakhapatnam22 December 2020AY 2014-20152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's appeal to be dismissed as withdrawn. This was with liberty to seek recall of the order in case unforeseen circumstances arise in the future.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee sought to withdraw the appeal. This was because the assessee had availed the Vivad Se Vishwas immunity scheme and the Income Tax Department had issued Form No. 3.

What were the issues?

The primary issue was whether the assessee's appeal could be dismissed as withdrawn due to availing the Vivad Se Vishwas scheme.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), Tirupati, dated 20/04/2018 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 2 (Smt.Rekha Solanki) has issued Form No. 3 in response to the application filed by the Assessee under the scheme, therefore the appeal of the Assessee may kindly be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case unforeseen circumstances would arise in future.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 DR raised no objection, if the appeal of the Assessee is allowed to be dismissed as withdrawn.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 - Smt. Rekha Solanki, D.No. 11-40-12, One Town, Pulipativari Street, Vijayawada.

Recent GST High Court judgments

Search GST case law →