What did the Tribunal hold?

The Tribunal allowed the withdrawal of the appeal as requested by the assessee. The assessee was granted liberty to seek restoration if they failed to avail the VSV Scheme for bonafide reasons.

The assessee filed an appeal against an assessment order for AY 2013-14. The assessee subsequently sought to withdraw the appeal, having opted to avail the benefits of the 'Vivad se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to their opting for the Vivad se Vishwas Scheme.

Dharmendra Virjibhai Vahdadiya… vs ITO | s.143(3) | ITAT Rajkot 2020

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SHRI PRADIP KUMAR KEDIA

For Respondent: Shri S. S. Rathi, Sr. DR

Hearing: 01/12/2020Pronounced: 03/12/2020

The instant appeal filed by the assessee is directed against the order dated 27.03.2018 passed by the Commissioner of Income Tax (Appeals) –3, Rajkot arising out of the assessment order dated 31.03.2015 passed by the ITO, Ward-1, Morbi under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2013-14.

The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). As per letter dated 12.11.2020 filed by assessee, it is submitted that assessee does not 2 - seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted.

The Ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee.

In the light of written requests made on behalf of the captioned party, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

In the result, the captioned appeal is dismissed as withdrawn.

This Order pronounced in Open Court on 03/12/2020

Sd/- Sd/- (PRADIP KUMAR KEDIA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 03/12/2020 TRUE COPY TANMAY आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

DHARMENDRA VIRJIBHAI VAHDADIYA,MORBI vs. THE INCOME TAX OFFICER, WARD-1, MORBI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments