SMT. NARMADABEN B. HIRPARA,RAJKOT vs. THE INCOME TAX OFFICER, WARD-1(1)(3), RAJKOT

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ITA 311/RJT/2019Status: DisposedITAT Rajkot07 September 2022AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal under the Vivad se Vishwas Scheme. The appeal was dismissed as withdrawn, with a liberty to seek restoration if the scheme benefits could not be availed for bonafide reasons.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2016-17. During the hearing, the assessee sought to withdraw the appeal. The reason for withdrawal was the assessee's decision to avail the benefits of the "Vivad Se Vishwas Scheme 2020".

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Ms. SUCHITRA KAMBLE & SHRI WASEEM AHMED

For Respondent: Shri B.D. Gupta, DR
Hearing: 05.09.2022Pronounced: 07.09.2022

PER SUCHITRA KAMBLE, JUDICIAL MEMBER :

1.

The appeal filed by the assessee arises from the order of the Commissioner of Income Tax (Appeals)-1, Rajkot dated 30.08.2019, passed for Assessment Year 2016-17.

2.

We have heard the Ld. DR through video conferencing. During the course of hearing, it is noticed that the assessee, vide application dated 05.09.2022, sought to withdraw her appeal on the ground that the assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme 2020” and has also placed on record copy of Form No.5 before the Tribunal in this regard. The assessee has thus requested for withdrawal of its appeal under the said Scheme.

3.

The learned Departmental Representative submitted that he has no objection to the withdrawal of the appeal.

Page 2 of 2 4. We have considered the submissions made by the assessee in her application for withdrawal of the appeal under the Sheme “Vivad se Vishwas”. In the light of aforesaid request made by the assessee, the appeal is dismissed as withdrawn.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 the ITAT in accordance with law.

5.

In the result, the appeal is dismissed as withdrawn.

Order pronounced in the open Court on this 7th day of September, 2022.

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