SHRI HIRENKUMAR S. VIRPARIYA,RAJKOT vs. THE ITO, WARD-1 (2) (1), RAJKOT

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ITA 107/RJT/2020Status: DisposedITAT Rajkot21 September 2022AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's settlement under the Vivad se Vishwas Scheme. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order. Subsequently, the assessee opted for the Vivad se Vishwas Scheme to settle the taxes. The assessee provided proof of settlement and requested the withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

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

For Respondent: Shri B.D. Gupta, Sr.D.R

Appellant by : Written Submission Respondent by : Shri B.D. Gupta, Sr.D.R. Date of hearing : 20-09-2022 Date of pronouncement : 21-09-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

The present appeal is filed by the Assessee against the order dated 31.01.2020 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot as against the Assessment order passed under section 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2011- 12.

Page No 2 Hirenkumar Sureshbhai Virpariya vs. ITO

2.

In the written statement, the assessee stated that he has opted for Vivad se Vishwas Scheme and settled the taxes and also produced Form No. 5 dated 12.12.2021 issued by Principal Commissioner of Income Tax-1, Rajkot and requested to withdraw the above appeal.

3.

Recording the same, the assessee’s appeal is dismissed as withdrawn.

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