WELLINGTON SERVICES PVT. LTD.,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD), WARD-2(1)(4), SURAT

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ITA 51/SRT/2017Status: DisposedITAT Surat03 September 2020AY 2013-142 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 this request.

What were the facts?

The assessee company opted for the Direct Tax Vivad Se Vishwas Act, 2020. They filed the necessary forms and requested the withdrawal of their appeal before the ITAT.

What were the issues?

Whether the appeal should be withdrawn by the assessee under the Vivad Se Vishwas Act, 2020.

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 Hiren R Vepari - CA
For Respondent: Shri O P Meena - Sr. DR
Hearing: 02.09.2020Pronounced: 03.09.2020

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

At the outset itself, Shri Hiren R Vepari, 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. 2 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 31.08.2020 were also placed before the Bench. Shri Hiren R Vepari, on behalf of the Assessee Company, by way of a letter dated 31.08.2020, 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 & 2 filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee company 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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee company. Consequently, we treat this appeal as withdrawn.

/AY.2013-14 Wellington Services Pvt. Ltd

3.

In the result, the appeal of the assessee (in ) is dismissed as withdrawn.

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