SMT. MAMTABEN SANJAYKUMAR MAKADIYA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1, RAJKOT

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ITA 14/RJT/2019Status: DisposedITAT Rajkot03 December 2020AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn based on the assessee's written request to avail the Vivad se Vishwas Scheme. The assessee was granted liberty to seek restoration if they failed to avail the scheme for bonafide reasons.

What were the facts?

The assessee sought to withdraw appeals for Assessment Years 2010-11 and 2011-12. The reason for withdrawal was the assessee's decision to avail benefits under the 'Vivad se Vishwas Scheme, 2020'.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SHRI PRADIP KUMAR KEDIA

For Respondent: Shri Ranjit Singh, CIT DR
Hearing: 01/12/2020Pronounced: 03/12/2020

The instant appeals filed by the assessee are directed against the order dated 28.11.2018 passed by the Commissioner of Income Tax (Appeals) –4, Ahmedabad arising out of the assessment order dated 21.12.2017 passed by the DCIT, Central Circle-1, Rajkot under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Years 2010-11 & 2011-12.

2.

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 &14/Rjt/2018 A.Ys. 2010-11&2011-12 - 2 - 25.11.2020 filed by assessee, it is submitted that assessee does not 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.

3.

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.

4.

In the light of written requests made on behalf of the captioned party, the appeal is dismissed as withdrawn.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.

5.

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,

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