ARUNBHAI G PATEL,GANDHINAGAR vs. ITO, WARD-1, GANDHINAGAR

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ITA 649/AHD/2019Status: DisposedITAT Ahmedabad14 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 found no reason to keep the appeal pending. The appeal was dismissed as the assessee opted for the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek restoration if they failed to avail the scheme for bonafide reasons.

What were the facts?

The assessee filed an appeal against an assessment order. During the hearing, the assessee expressed a desire to resolve the issue under the Vivad Se Vishwas Scheme. The assessee submitted a certificate issued under the scheme.

What were the issues?

Whether the appeal should be dismissed due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘’ C’’ BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED & SHRI SIDDHARTHA NAUTIYAL

For Appellant: Shri Mukesh O. Parikh, C.A Application)
Hearing: 09/02/2022Pronounced: 14/02/2022

आदेश/O R D E R

PER WASEEM AHMED, ACCOUNTANT MEMBER:

1.

The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax(Appeals), Gandhinagar, dated 01/03/2019 arising in the matter of assessment order passed under s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2014-2015.

2.

When the matter was called for hearing, the assessee filed a letter dated 27/12/2021 stating that he wants to resolve the issue with the department by availing benefit under Vivad Se Vishwas Scheme, and therefore the appeal of the Assessee required to be withdrawn in terms of scheme. The assessee has filed copy of form no. 5 being the certificate issue under section 5(2) of the Direct Tax Vivad Se Vishwas Act, 2020. The Ld. DR had no objection if the appeal of the Assessee is treated to be withdrawn in terms of the scheme opted by the assessee.

3.

In the light of the above submission made by the assessee, we find no reason to keep the appeal pending of the Assessee before the Tribunal. Accordingly the appeal of the Assessee stands dismissed. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reason, then the assessee will be at liberty to seek restoration of original appeal for adjudication before the ITAT in accordance with law.

4.

In the result, the appeal of the Assessee is dismissed under VSV Scheme.

Order pronounced in the Court on 14/02/2022 at Ahmedabad.

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