SHRI ROHIT R. GUPTA,LUKHNOW vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

ITSSA 505/AHD/2019Status: DisposedITAT Ahmedabad13 December 2023AY 2005-062 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that since the assessee had approached the Vivad Se Vishwas Scheme, 2022, and their application was approved by the PCIT, Ahmedabad, leading to a full and final settlement for Assessment Year 2005-06, and the Revenue had no objection to the withdrawal of the appeal, the appeal was to be dismissed as withdrawn. The reasoning was based on the mutual consent and the procedural closure of the dispute under the VSVS. The operative direction was to dismiss the appeal as withdrawn. No issue was expressly left undecided.

What were the facts?

The assessee, Shri Rohit R. Gupta, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Ahmedabad, against the order of the Commissioner of Income Tax (Appeal)-7, Ahmedabad, for Assessment Year 2005-06. The assessee subsequently filed a withdrawal application on 26.11.2022, stating that they had approached the Income Tax Department under the Vivad Se Vishwas Scheme, 2022 (VSVS), and their application had been approved by the Principal Commissioner of Income Tax (PCIT), Ahmedabad. The Revenue, through the Department Representative (DR), filed Form No. 5 on 06.11.2023, indicating a full and final settlement for the assessment year under the VSVS and stated no objection to the withdrawal of the appeal.

What were the issues?

1. Whether the appeal filed by the assessee can be dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme, 2022, and the approval thereof by the PCIT, Ahmedabad, and the Revenue's no objection. The assessee contended that they had opted for the VSVS and their application was approved, leading to a settlement. The Revenue, through the DR, confirmed the settlement under VSVS and had no objection to the withdrawal of the appeal. The Tribunal was to decide if these circumstances warranted the dismissal of the appeal as withdrawn.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SMT. ANNAPURNA GUPTA & SHRI SIDDHARTHA NAUTIYAL

For Respondent: Shri Darsi Suman Ratnam, CIT D.R

Hearing: 05.12.2023Pronounced: 13.12.2023

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal)-7, (in short “Ld. CIT(A)”), Ahmedabad in Appeal No. CIT(A)7/534/1016-17 vide order dated 31.07.2019 passed for Assessment Year 2005-06.

Before us the Counsel for the assessee filed letter dated 26.11.2022 to withdraw the appeal in view of the fact that the assessee has approached the Income Tax Department under the Vivad Se Vishwas Scheme, 2022 (in short “VSVS”) and the application filed by the assessee has also been approved by the PCIT, Ahmedabad.

In response, the Ld. D.R. vide letter dated 06.11.2023 filed Form No. 5 indicating full and final settlement of tax years pertaining to A.Y. 2005-06 under the VSVS. Accordingly, vide the aforesaid letter, Department submitted

IT(SS)A No.505/Ahd/2019 Shri Rohit R. Gupta vs. DCIT Asst.Year –2005-06 - 2–

that it does not have any objection against withdrawal of the above appeal by the assessee. Accordingly, the appeal of the assessee is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn. This Order pronounced in Open Court on 13/12/2023

Sd/- Sd/- (ANNAPURNA GUPTA) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 13/12/2023 TANMAY, Sr. PS TRUE COPY आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 07.12.2023 2. Date on which the typed draft is placed before the Dictating Member 07.12.2023 3. Other Member………………… 4. Date on which the approved draft comes to the Sr.P.S./P.S 11.12.2023 5. Date on which the fair order is placed before the Dictating Member for pronouncement .12.2023 6. Date on which the fair order comes back to the Sr.P.S./P.S 13.12.2023 7. Date on which the file goes to the Bench Clerk 13.12.2023 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order……………………………………

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