SHRI DHARAM RAJIKANT RATHOD,JETPUR vs. THE ITO, WARD-1 (2) (3), RAJKOT

ITA 17/RJT/2020Status: DisposedITAT Rajkot16 September 2022AY 2014-152 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the taxes 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 Consequently, the appeal filed by the assessee was dismissed as withdrawn.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. During the pendency of the appeal, the assessee opted for the Vivad se Vishwas Scheme. The assessee submitted Form No. 5, indicating settlement of taxes under the scheme.

What were the issues?

Whether the appeal is maintainable when the assessee has settled the tax liability under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Ms. Annapurna Gupta & 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 : 13-09-2022 Date of pronouncement : 16-09-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

The present appeal has been filed by the Assessee against the order dated 08.11.2019 passed by the Commissioner of Income Tax (Appeals), Jamnagar as against the Assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2014-15.

Page No 2 Dharam Rajnikant Rathod vs. ITO

At the outset, the assessee has opted for Vivad se Vishwas Scheme and settled the taxes and also produced Form No. 5 dated 19.12.2021 issued by Principal Commissioner of Income Tax-1, Thane.

Recording the same, the assessee’s appeal is dismissed as withdrawn.

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