DINESHBHAI H. PATEL, (HUF),AHMEDABAD vs. ITO, WARD-5(3)(3), AHMEDABAD

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ITA 1348/AHD/2019Status: DisposedITAT Ahmedabad16 February 2022AY 2014-153 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The Tribunal dismissed the appeal as withdrawn based on the assessee's request and the Revenue's no objection. The assessee was granted liberty to seek restoration if they failed to avail the VSV scheme benefits for bonafide reasons.

What were the facts?

The assessee sought to withdraw their appeal before the ITAT. The reason for withdrawal was that the assessee had opted to avail benefits under the 'Vivad se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI AMARJIT SINGH, ACCOUNTANT MEMEBR

For Appellant: Shri Sakar Sharma, A.R, Shri V. K. Singh, Sr.D.R

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-5, Ahmedabad (‘CIT(A)’ in short)

(Dineshbhai H Patel vs. ITO) AY. 2014-15 - 2 - vide Appeal No. CIT(A)-5/ITO.Wd.5(3)(3)/10685/2018-19 dated 20.05.2019 arising in the penalty order dated 12.03.2019 passed by the Assessing Officer (AO) under s. 271(1)(c) of the Income Tax Act, 1961 (the Act) concerning AYs. 2014-15.

2.

The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). When the matter was called for hearing, the learned counsel for the assessee at the outset has submitted that he does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that his application for withdrawal of appeal may please be granted. Reference was also made to written requests in this regard.

3.

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

4.

In the light of written/oral request made on behalf of the captioned assessee, the captioned 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 (Dineshbhai H Patel vs. ITO) AY. 2014-15 - 3 - 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 in Open Court on 16/02/2022

Sd/- Sd/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 16/02/2022 True Copy S.K.SINHA आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

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

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