MRUNAL AGENCY AND FINANCIAL PVT. LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(1)(4), AHMEDABAD

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ITA 1843/AHD/2019Status: DisposedITAT Ahmedabad25 February 2022AY 2011-123 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's application for settlement under the Vivad se Vishwas Scheme was approved and the tax arrears were paid. Therefore, the appeal was allowed to be withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2011-12. The assessee subsequently sought to withdraw the appeal as the dispute was settled under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to settlement under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH

Before: Ms. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S.N. Divatia, Advocate
For Respondent: Shri Purushottam Kumar, Sr. D.R

Assessee by: Shri S.N. Divatia, Advocate Revenue by: Shri Purushottam Kumar, Sr. D.R. Date of hearing : 24-02-2022 Date of pronouncement : 25-02-2022 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:-

The present appeal has been filed by the Assessee against the order passed by the Commissioner of Income Tax (Appeals)-2, Ahmedabad, (in short referred to as CIT(A)), dated 20-09-2019, u/s. 250(6) of the Income Tax Act, 1961(hereinafter referred to as the “Act”) pertaining to Assessment Year (A.Y) 2011-12.

2.

The assessee filed written submissions stating that it seeks to withdraw the appeal since the dispute stands settled under the Vivad se Vishwas Scheme, A.Y. 2011-12 Page No 2 Mrunal Agency and Financial P. Ltd. vs. ITO 2020. Copy of form no.5 dated 15.06.2021 being order of the designated authority that the declarant has paid all tax arrears as determined, was filed as evidence of settlement of the dispute under the said scheme.

3.

The Ld. Departmental Representative for the Revenue stated that he had no objection to the withdrawal of the appeal in the circumstances narrated on behalf of the assessee.

4.

We have considered the submissions. After considering the material on record and finding that since the application of the assessee for settlement of dispute has been approved under Vivad se Vishwas Scheme, 2020., tax arrears as determined by the designated authority paid and the dispute finally settled, in the light of the provision made in the scheme, the aforesaid request for withdrawal of appeal of the assessee is allowed.

5.

In the result, appeal filed by assessee is dismissed as withdrawn.

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