What did the Tribunal hold?

The Tribunal noted that the assessee had settled the taxes under the Vivad se Vishwas Scheme. Therefore, the appeal filed by the assessee was dismissed as withdrawn.

The assessee filed an appeal against the assessment order for AY 2013-14. Subsequently, the assessee opted for the Vivad se Vishwas Scheme to settle the taxes.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Shri Sanjaykumar Vrujlal Dhanak… vs DCIT | ITAT Rajkot 2023

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

Sanjay Kumar Vrajlal The DCIT, Circle-3(1), Dhanak Rajkot 2614 Amruta Talkies, Vs Station Road, (Respondent) Bagasara, Amreli-388120 Bhavnagar PAN: AJVPD5603J (Appellant) Assessee Represented : Written Submission Revenue Represented : Shri B.D. Gupta, Sr.D.R. Date of hearing : 21-02-2023 Date of pronouncement : 22-02-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the Appellate order dated 19.02.2018 passed by the Commissioner of Income Tax (Appeals)-6, Ahmedabad as against the Assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter Page No 2 Shri Sanjaykumar Vrajlal Dhanak vs. DCIT referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2013- 14.

At the outset, the assessee has opted for Vivad se Vishwas Scheme and settled the taxes and also produced Form No. 5 dated 05.10.2021 issued by Principal Commissioner of Income Tax-1, Ahmedabad.

Recording the same, the assessee’s appeal is dismissed as withdrawn.

SHRI SANJAYKUMAR VRUJLAL DHANAK,AMRELI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, RAJKOT

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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