PRABHAT CREDIT & THRIFT SAHKARI MANDALI LTD.,MEHSANA vs. THE ITO, WARD-2, MEHSANA

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ITA 1441/AHD/2019Status: DisposedITAT Ahmedabad22 November 2022AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acknowledged the assessee's request for withdrawal and found no reason to keep the appeal pending. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee subsequently sought to withdraw the appeal due to a settlement reached with the Department under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal filed before the ITAT can be dismissed as withdrawn due to a settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SMT.ANNAPURNA GUPTA

Hearing: 22/11/2022Pronounced: 22/11/2022

(Applicant) (Responent) : None Assessee by Revenue by : Shri R.R. Makwana, Sr.DR सुनवाई क� तार�ख/Date of Hearing : 22/11/2022 घोषणा क� तार�ख /Date of Pronouncement: 22/11/2022 आदेश/O R D E R The present appeal has been filed by the assessee against order passed by the Commissioner of Income Tax(Appeals)-13, Ahmedabad in short referred to as ld.CIT(A)) under section 250(6) of the Income Tax Act, 1961 ("the Act" for short), dated 26.4.2019 pertaining to Asst.Year 2015-16.

2.

At the outset, the assessee-society has filed a letter dated 11.10.2022 seeking withdrawal of appeal in view of settlement of the dispute with the Department under Direct Tax Vivad Se Vishwas Act, 2020. Along with the letter, the assessee has also filed copies of Form No.3 and 5 issued by the designated authorities. The contents of the letter read as under:

3.

In this view of the matter, and the request of the assessee, we do not find any reason to keep pending the above appeal of the assessee, and the same is accordingly dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn under Vivad Se Vishwas Scheme.

Order pronounced in the Court on 22nd November, 2022 at Ahmedabad.

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