SMT. SHITALBEN HARENBHAI NANDANI,RAJKOT vs. THE ITO, WARD-1 (3), RAJKOT

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ITA 53/RJT/2020Status: DisposedITAT Rajkot14 September 2022AY 2010-112 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 noted the assessee's application to withdraw the appeal. The assessee had also applied under the Vivad Se Vishwas Scheme for a related order, and sought to withdraw this appeal as infructuous.

What were the facts?

The assessee filed an appeal against an order for AY 2010-11. The appeal was pointed out as time-barred. The assessee then filed an application to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn by the assessee, and if it is considered infructuous due to the Vivad Se Vishwas Scheme application.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 154,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SMT.ANNAPURNA GUPTA & T.R. SENTHIL KUMAR

Hearing: 14/09/2022Pronounced: 14/09/2022

PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER

1.

The present appeal has been filed by the assessee against the order passed by the Commissioner of Income Tax (Appeals)-1, Rajkot (in short referred to as CIT(A)), dated 15.7.2019 pertaining to Assessment Year 2010-11 under section 250(6) Income Tax Act, 1961 ("the Act" for short).

2. Though the Registry has pointed out that the appeal of the assessee is time barred by 158 days, we do not deal with the same, since the assessee herself has filed an application seeking withdrawal of her appeal. The same is placed on record. The contents of the application read as under:

“1. There were two ITAT Appeals for A.Y.2010-2011 - one appeal in respect of order u/s 143(3)and other appeal in respect of order passed u/s 154.

2.

The demand raised in the order u/s 154 was higher than the one raised in the assessment order u/s 143(3).

3. The applicant has filed an application under the "Vivad Se Vishwas Tak Scheme" in respect of order u/s 154. However in the assessment order u/s 143(3} the demand raised which is in dispute is less than that raised in the order u/s 154.

4. The assessee has withdrawn the appeal before the honorable ITAT in respect of order u/s 154 and has filed the application under the "Vivad Se Vishwas Tak Scheme" in respect of order u/s 154. However since the demand raised in the order u/s 143(3} is less than the demand raised in the order u/s 154, the ITAT Appeal in respect of order u/s 143(3) may kindly be treated as withdrawn as infructuous.

5.

The order of Ld. PRCIT in Form 5 follows this submission along with the with drawl order in respect of appeal u/s 143(3)

3.

As is evident from point no.4 of the above application, the assessee has withdrawn its appeal in respect of order passed under section 143(3) OF THE Act. The present appeal is relating to the same. In the light of the above withdrawal application of the assessee, the appeal of the assessee stands dismissed.

4.

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

Order pronounced in the Court on 14th September, 2022 at Ahmedabad.

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