RISHBH PROBUILD PVT. LTD,AHMEDABAD vs. THE ITO, WARD-3(1)(3), AHMEDABAD

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ITA 724/AHD/2019Status: DisposedITAT Ahmedabad20 June 2022AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute under the Vivad Se Vishwas Scheme and sought withdrawal. The Revenue did not dispute this position. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2012-13. The assessee later informed the tribunal that the dispute was settled under the Vivad Se Vishwas Scheme and sought withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.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

Hearing: 20/06/2022Pronounced: 20/06/2022

आदेश/O R D E R

PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER:

1.

The above appeal is filed by the assessee against the order dated 1.3.2019 passed by the Ld.Commissioner of Income-tax (Appeals)-9 ["Ld.CIT(A)" for short) relating to the assessment year 2012-13.

2.

At the outset, it is brought to notice of the Bench that the assessee through its authorized signatory has filed a letter dated 26.5.2022 stating the assessee has settled the dispute with the Department under Vivad Se Vishwas Scheme. Along with the letter, the assessee has also filed copies of Form No.1&2, 3, 4 and 5 along with tax payment Challan under Vivad se Vishwas. In view of this, the assessee is seeking withdrawal the appeal filed by the assessee. On the other hand, the ld.DR has not disputed this factual position of the matter.

3.

In the light of the above submission made by the assessee in the withdrawal application, we find no reason to keep pending appeal of the assessee before the Tribunal. Accordingly, the appeal of the assessees stands dismissed.

4.

In the result, appeal of the assessee is dismissed as withdrawn under Vivad Se Vishwas scheme. Order pronounced in the Court on 20th June, 2022 at Ahmedabad.

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