SHRI HASMUKHBHAI MANILAL PATEL,MEHSANA vs. THE ITO, WARD-1, MEHSANA

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ITA 1012/AHD/2019Status: DisposedITAT Ahmedabad22 April 2022AY 2014-152 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 noted that the assessee wished to withdraw the appeal due to opting for the VSV Scheme. The Revenue had no objection to this withdrawal.

What were the facts?

The assessee filed an appeal against an assessment order. During the hearing, it was brought to the Tribunal's notice that the assessee had filed a declaration under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee availing the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI DR. ARJUN LAL SAINI

For Respondent: Shri V. K. Singh, Sr. DR
Hearing: 22/04/2022

आदेश/O R D E R

PER MADHUMITA ROY, JM:

1.

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals), Gandhinagar, Ahmedabad (‘CIT(A)’ in short), dated 01.05.2019 arising in the assessment order dated 14.10.2016 passed by the ITO, Ward-1, Mehsana under Section 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2014-15.

2.

When the matter was called for hearing, it is pointed out to the Bench that the assessee has filed declaration and undertaking in Form No. 3 as per provisions of the Direct Tax Vivad Se Vishwas Act, 2020 for availment of the benefit under the scheme. In view of this, the Ld. Counsel for the assessee submitted that assessee does not want to pursue the said appeal owing to exercise of option for availing VSV Scheme and it has complied with the requisite formalities, and sought permission for withdrawal of appeal before the Tribunal. The Ld. Counsel has placed on record copy of Form No. 3.

3.

The Ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee.

4.

In the light of written requests made on behalf of the captioned party, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

5.

In the result, the captioned appeal is dismissed as withdrawn. This Order pronounced on 22/04/2022

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