SHRI SANJAYKUMAR VISHNUBHAI PANDIT,MEHSANA vs. THE ITO, WARD-3, MEHSANA

PDF · subscribers
ITA 1846/AHD/2019Status: DisposedITAT Ahmedabad07 April 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 assessee requested permission to withdraw the appeals as they had opted for the 'Vivaad se Vishwas scheme 2020'. The Revenue did not object to this request.

What were the facts?

The assessee filed two appeals before the ITAT against the order of the CIT(A) for the assessment year 2015-16. During the hearing, the assessee sought to withdraw the appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for the 'Vivaad se Vishwas scheme'.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Shri P.M. Jagtap & Shri Siddhartha Nautiyal

For Respondent: Smt. Leena Lal, Sr. D.R

Date of hearing : 07-04-2022 Date of pronouncement : 07-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:-

These two appeals filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Gandhinagar, Ahmedabad in Appeal nos. CIT(A)GNR/10126/2018-19 & CIT(A)GNR/10127/2018-19 vide orders dated 22/11/2019 passed for the assessment year 2015-16.

2.

At the time of hearing, the Ld. Counsel for the assessee filed letters dated 28th March 2022 along-with Form Nos. 4 & 5 in respect of the above appeals, in which he has submitted the assessee has opted for “Vivaad se Vishwas scheme 2020” floated by Government for resolution of dispute and accordingly seeks permission to withdraw both the appeals.

3.

The Revenue is fair enough in not objecting to the same.

4.

We therefore accept assessee’s request for withdrawing the appeals filed.

5.

In the result, both the appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open court on 07-04-2022

Recent GST High Court judgments

Search GST case law →