NIMISHABEN KETANKUMAR KHAMAR,AHMEDABAD vs. DCIT, CIRCLE-4(2), AHMEDABAD

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ITA 403/AHD/2019Status: DisposedITAT Ahmedabad22 June 2022AY 2014-153 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, noting that the Revenue had no objection. The appeal was dismissed under the VSV Scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee subsequently filed a withdrawal application to avail the Vivad Se Vishwas (VSV) Scheme.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal to avail the benefits of the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Respondent: Shri R.R. Makwana, Sr. D.R

Date of hearing : 02-05-2022 Date of pronouncement : 22-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:-

This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-13, Ahmedabad in Appeal no. CIT(A)13/Intl. Taxn./Ahd/326/2017-18 vide order dated 17/12/2018 passed for the assessment year 2014-15. Page No. 2 Nimishaben Ketankumar Khamar vs. DCIT The assessee has filed written submission vide letter dated 2nd March, 2. 2022 to withdraw the appeal on the ground that with the introduction of Vivad Se Vishwas Scheme, the appellant has decided to avail the Scheme with respect to the said appeal and therefore the appeal of the Assessee is required to be withdrawn in terms of scheme.

3.

The Ld. Departmental Representative of the Revenue had no objection if the appeal of the Assessee is treated to be withdrawn in terms of the Scheme opted by the assessee.

4.

In the light of the above submission made by the assessee, we find no reason to keep the appeal pending of the Assessee before the Tribunal. Accordingly, the appeal of the Assessee stands dismissed. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reason, then the assessee will be at liberty to seek restoration of original appeal for adjudication before the ITAT in accordance with law.

5.

In the result, the appeal of the Assessee is dismissed under VSV Scheme.

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