THE ITO, WARD 3(3)(1), AHMEDABAD vs. SHRI BABUBHAI M. SHELADIA, AHMEDABAD

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ITA 3332/AHD/2015Status: DisposedITAT Ahmedabad13 July 2022AY 2011-122 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The assessee's counsel requested to withdraw the appeal. The Revenue did not object to this request.

What were the facts?

The Revenue filed an appeal against a penalty order under Section 271AAA for AY 2011-12. The assessee had opted for the 'Vivad se Vishwas Scheme'.

What were the issues?

Whether the appeal filed by the Revenue should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.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 271AAA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SMT. ANNAPURNA GUPTA&

For Appellant: Shri Parimalsingh B. Parmar, A.R
For Respondent: Shri B. P. Makwana, Sr. DR
Hearing: 30.06.2022Pronounced: 13.07.2022

The appeal filed by the Revenue is against the order dated 30.09.2015 passed by the Commissioner of Income Tax (Appeals)-3, Ahmedabad arising out of the penalty order dated 29.01.2015 under Section 271AAA of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2011-12.

2.

In this case the assessee has opted “Vivad se Vishwas Scheme, 2020” and subsequently obtained Form No. 5 kept on record. At the outset, Ld. Counsel appearing for the assessee has submitted that he wants to withdraw the appeal. The Ld. DR has not raised any objection

ITO vs. Shri Babubhai M. Sheladia Asst.Year –2011-12 - 2 - in this respect. Thus, in view of the submission made by the assessee’s Counsel, the appeal filed by the assessee is dismissed as withdrawn.

3.

In the result, appeal filed by the assessee is dismissed as withdrawn. This Order pronounced in Open Court on 13/07/2022 Sd/- Sd/- (ANNAPURNA GUPTA) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 13/07/2022 TRUE COPY TANMAY, Sr. PS 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,

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