NARESHBHAI VIRSANGBHAI CHAUDHARY,MEHSANA vs. THE ITO, WARD-2, MEHSANA

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ITA 1359/AHD/2019Status: DisposedITAT Ahmedabad06 July 2022AY 2015-162 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 assessee's request to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for AY 2015-16. During the hearing, the assessee requested to withdraw the appeal. This was because the dispute had been settled under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI P.M. JAGTAP, VICE- & SMT.SUCHITRA R. KAMBLE

For Appellant: Shri Parimal Sinh B. Parmar, AR
Hearing: 06/07/2022Pronounced: 06/07/2022

आदेश/O R D E R

PER P.M. JAGTAP, VICE-PRESIDENT :

1.

This appeal filed by the assessee is directed against the order of the learned Commissioner of Income-tax (Appeals), Gandhinagar (“CIT(A)” in short) dated 19.06.2019 passed for Assessment Year 2015-16.

2.

At the time of hearing fixed in this case on 06.07.2022, it is noticed that the assessee has filed a letter dated 13th January 2022 seeking permission for withdrawal of appeal on the ground that the assessee has already settled the dispute under Vivad Se Vishwas Scheme and the Form-5 received in this regard from the Pr. CIT-3, Ahmedabad is also placed on record. The assessee, vide aforesaid letter, pleaded that the appeal filed by him may be dismissed as withdrawn. In view of these facts, we allow the Nareshbhai Virsangbhai Chaudhary Vs. ITO AY : 2015-16 2 withdrawal of the appeal filed by the assessee; and, accordingly appeal of the assessee is dismissed as withdrawn.

3.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the Court on 6th July, 2022 at Ahmedabad.

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