SHRI KARTIK J RAVAL,VADODARA vs. THE DCIT, INTR.TAXA., VADODARA

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ITA 259/AHD/2020Status: DisposedITAT Ahmedabad22 February 2022AY 2014-152 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 for withdrawal of the appeal. This was based on the fact that the dispute was settled under the Vivad se Vishwas Scheme, with the tax arrears paid and the dispute finally resolved.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). Subsequently, the assessee sought to withdraw the appeal as the dispute was settled under the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn when the underlying dispute has been settled under a tax settlement scheme.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 Appellant: Shri Amrin Pathan, A.R
For Respondent: Shri Rajdeep Singh, Sr. D.R

Assessee by: Shri Amrin Pathan, A.R. 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)-13, Ahmedabad, (in short referred to as CIT(A)), dated 10-01-2020, u/s. 250(6) of the Income Tax Act, 1961(hereinafter referred to as the “Act”) pertaining to Assessment Year (A.Y) 2014-15.

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, 2020. Copies of following forms were eclosed :-

Page No 2 Shri Kartik J Raval vs. DCIT a) form no.-3 issued by the CIT(IT AND TP), Ahmedabad, dated 15/04/2021 approving the application filed by the assessee under the Vivad se Vishwas Scheme, 2020. b) form no.5 dated 15.11.2021 being order of the designated authority that the declarant has paid all tax arrears as determined .

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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