SHRI MAHESHKUMAR M PANCHASARA,PALANPUR vs. THE ITO, WARD-1, PALANPUR

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ITA 22/AHD/2020Status: DisposedITAT Ahmedabad07 January 2022AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal under the 'Vivad Se Vishwas' scheme. The appeal was dismissed as withdrawn, with liberty to seek restoration if the scheme benefits are not availed.

What were the facts?

The assessee filed an appeal before the ITAT. At the time of hearing, the assessee did not appear but submitted an application to withdraw the appeal as they opted for the 'Vivad Se Vishwas Scheme 2020'.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the 'Vivad Se Vishwas Scheme'.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV

For Respondent: Shri Purushottam Kumar, Sr DR
Hearing: 06/01/2022Pronounced: 07/01/2022

आदेश/O R D E R

1.

The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-4, Ahmedabad dated 22nd October 2019 passed for Assessment Year 2011-12.

At the time of hearing before me, none appeared on behalf the 2. assessee. However, vide application dated 18th December 2021, the assessee submitted that he has opted to avail the benefits of “Vivad Se Vishwas Scheme 2020” and also submitted that the assessee has received Form No.5 issued by the Principal Commissioner of Income Tax-4, Ahmedabad in this regard, which is placed on record, alongwith application dated 18.12.2021 for withdrawal of appeal.

3.

The learned Departmental Representative, on the other hand, submitted that he has no objection to the withdrawal of appeal in the circumstances narrated on behalf of the assessee.

Maheshkumar M Panchasara Vs. ITO AY : 2011-12 2

4.

I have considered the submission and application of the assessee for withdrawal of the appeal under the scheme “Vivad se Vishwas”. In the light of aforesaid request made by the assessee, the appeal of the assessee is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of Vivad se Vishwas Scheme for any bonafide reasons, then the assessee will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the Court on 7th January 2022 at Ahmedabad.

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