SHRI NAVIVCHANDRA C. PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-14(1), AHMEDABAD

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ITA 1205/AHD/2016Status: DisposedITAT Ahmedabad28 September 2022AY 2011-122 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the withdrawal of the appeal as the assessee had opted for the VSV Scheme. The appeal was dismissed based on this withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently opted for the Vivad se Vishwas (VSV) Scheme and sought to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

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, “D” BENCH, AHMEDABAD

Before: SMT.ANNAPURNA GUPTA & SHRI T.R. SENTHIL KUMAR

For Appellant: Shri Parimalsinh Parmar, AR
Hearing: 20/09/2022Pronounced: 28/09/2022

(Applicant) (Responent) Assessee by : Shri Parimalsinh Parmar, AR Revenue by : Shri Atul Pandey, Sr.DR सुनवाई क� तार�ख/Date of Hearing : 20/09/2022 घोषणा क� तार�ख /Date of Pronouncement: 28/09/2022 आदेश/O R D E R

PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER

1.

The present appeal has been filed by the assessee against order passed by the Commissioner of Income Tax(Appeals)-5, Ahmedabad (in short referred to as ld.CIT(A) under section 250(6) of the Income Tax Act, 1961 ("the Act" for short), dated 26.02.2016 pertaining to Asst.Year 2011-12.

2.

At the outset, the ld.counsel for the assessee submitted that the assessee has opted for Vivad se Vishwas Scheme, and therefore, the assessee wanted to withdraw his present appeal filed before the Tribunal. He also filed a copy of letter dated 6.7.2022 signed by the assessee in this behalf and also copy of Form No.3 issued by the designated authority with direction to make settlement amount. The ld.DR has no objection for withdrawal of the appeal if the matter is settled in accordance VSV scheme.

2 3. In the light of the submission made by the ld.counsel for the assessee seeking withdrawal of the appeal under VSV scheme, we find no reason to keep pending appeals of the assessee before the Tribunal. Accordingly, the appeal of the assessee stand dismissed. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any reasons, then the assessee will be at liberty to seek restoration of original appeal for adjudication before ITAT in accordance with law.

4.

In the result, the appeal of the assessee is dismissed under VSV scheme.

Order pronounced in the Court on 28th September, 2022 at Ahmedabad.

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