SHRI RAMZAN ABBAS SHAIKH,SILVASSA vs. THE ACIT,VAPI CIRCLE, VAPI

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ITA 282/AHD/2016Status: DisposedITAT Surat09 October 2020AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had prayed for withdrawal of the appeal under the Vivad Se Vishwas scheme. The Departmental Representative did not object to the withdrawal.

What were the facts?

The assessee opted for the benefit of the Direct Tax Vivad Se Vishwas Act, 2020. The assessee filed Form No. 3 under the scheme and subsequently prayed for the withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee availing the Vivad Se Vishwas scheme.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 A Gopalakrishnan – AR
For Respondent: Ms Anupama Singla - Sr. DR
Hearing: 30.09.2020Pronounced: 09.10.2020

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

At the outset itself, Shri A. Gopalakrishnan, 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 24.06.2020 was also placed before the Bench. The assessee by way of a letter dated 14.09.2020, prayed the Bench 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 No. 3 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 Ld. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.

/AY.2007-08 Ramzan Abbas Shaikh 3. In the result, the appeal of the assessee (in is dismissed as withdrawn.

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