PURNIMA SHEETAL MEHTA,VADODARA vs. THE ITO, WARD-1(2)(2), VADODARA

PDF · subscribers
ITA 252/AHD/2020Status: DisposedITAT Ahmedabad22 February 2022AY 2008-092 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 allowed the assessee's request to withdraw the appeal as their application under the Vivad se Vishwas Scheme was approved. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee subsequently filed a withdrawal application stating they opted for the Vivad se Vishwas Scheme, 2020, and provided proof of approval and payment.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad se Vishwas Scheme.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 “SMC” BENCH

Before: Ms. Annapurna Gupta & Shri Siddharatha Nautiyal

For Respondent: Shri Rajdeep Singh, Sr. D.R

Assessee by: Withdrawal Application Revenue by: Shri Rajdeep Singh, Sr. D.R. Date of hearing : 21-02-2022 Date of pronouncement : 22-02-2022 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)-5, Vadodara, (in short referred to as CIT(A)), dated 16-01-2020, u/s. 250(6) of the Income Tax Act, 1961(hereinafter referred to as the “Act”) pertaining to Assessment Year (A.Y) 2008-09.

2.

The assesses filed written submissions to withdraw the appeal on the ground that they have opted to avail benefits of Vivad se Vishwas Scheme, 2020 and in their submissions the assessee have also enclosed the copies form no.-3 issued by the Pr. CIT of Income Tax, Vadodara, dated 10.02.2021 approving the application filed by Page No 2 Purnima Sheetal Mehta vs. ITO the assessee under the Vivad se Vishwas Scheme, 2020 and copy of challan evidencing payment of tax arrears as determined by the designated authority as due for payment for settlement of the dispute.

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.

We have considered the submissions and applications of the assessee for withdrawal of the appeal as their applications have been approved under Vivad se Vishwas Scheme, 2020. A reference has been made in sub-section (2) & (3) of section 4 of Direct Tax Vivad se Vishwas Scheme, 2020 for the purpose of withdrawal of appeal. In the light of the provision made in the scheme and after considering the material on record, the aforesaid requests for withdrawal of appeal of the assessee to avail the VSV Scheme, 2020 in accordance with law are allowed. However, in case, the settlement of the dispute remains un-resolved for any reason under the said scheme, the assessee will be at liberty to file a Miscellaneous Application to recall this order and restore the original appeal, within the time limit provided in law.

5.

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

Recent GST High Court judgments

Search GST case law →