What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals. The withdrawal was permitted as the assessees had opted for the 'Vivaad se Vishwas' scheme for dispute resolution.

The assessees filed two appeals before the Income Tax Appellate Tribunal for Assessment Year 2012-13. During the hearing, the assessee's counsel requested to withdraw the appeals.

What were the issues?

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

Trupti T Sheladia vs ITO | ITAT Ahmedabad 2022

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri P.B. Parmar, A.R

For Respondent: Shri V.K. Singh, Sr. D.R

Heard together (2 matters)

ITA Nos. 412 /Ahd/2020

ITA Nos. 413/Ahd/2020

Read from the judgment's own cause title. This page is filed under one of them.

Date of hearing : 28-03-2022 Date of pronouncement : 30-03-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:-

These two appeals filed by the assessee against the orders of the ld. Commissioner of Income Tax (Appeals)-3, Ahmedabad in Appeal nos. CIT(A)-3/Ward-3(3)(5)/154/17-18 & CIT(A)-3/Ward-3(3)(5)/153/17-18 vide order dated 18/12/2018 passed for the assessment year 2012-13.

At the time of hearing, ld. counsel for the assessee has requested to withdraw the appeals filed. The Ld. Counsel for the assessee also filed letters dated 28th March 2022 along-with Form 5 in respect of both 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 the appeal.

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

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

In the result, both the appeals of the assessees are dismissed as withdrawn.

Order pronounced in the open court on 30-03-2022 Sd/- Sd/- (WASEEM AHMED) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 30/03/2022 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

TRUPTI T SHELADIA,AHMEDABAD vs. THE ITO, WARD-3(3)(5), AHMEDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments