SHRI BALUBHA POPATBHA SOLANKI,PORBANDAR vs. THE ITO, WARD-2 (3), PORBANDAR
What did the Tribunal hold?
The Tribunal noted the assessee's request to withdraw the appeal under the Vivad se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. The assessee later opted to avail the benefits of the "Vivad Se Vishwas Scheme 2020".
What were the issues?
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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
PER SUCHITRA KAMBLE, JUDICIAL MEMBER :
This appeal is filed by the assessee against the order dated 24.09.2019 passed by the CIT(A), Jamnagar for the Assessment Year 2010-11.
We have heard the Ld. DR and perused all the relevant material available on record. Ld. DR, at the outset, submitted that assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme 2020” and has also placed on record copy of a letter written by Shri B.D. Gupta, Joint Commissioner of Income Tax (Sr. DR), ITAT, Rajkot addressed to the Hon’ble Members of ITAT, Rajkot which is reproduced as under “Sub: Appeal in the case of Balubhai Popatbhai Solanki in A.Y. 2010-11 – reg. Kindly refer to the above subject 2. The hearing in the above case was fixed for today i.e. 03.08.2022. The AR of the assessee has vide letter dated nil submitted on 27.07.2022 intimated that the assessee has opted for the VSVS, 2020 and therefore the appeal may
Assessment Years: 2010-11 Page 2 of 2 be allowed to be withdrawn. A copy of the form no.5 issued by the PCIT, Jamnagar dated 11.05.2021 vide acknowledgement no.351182260110521 dated 11.05.2021 has been enclosed with the above letter. 3. In view of the above the Hon’ble ITAT may take a decision as may be deemed fit.”
In the light of aforesaid request of the assessee made through the aforesaid letter placed on record by the Ld. DR for withdrawal of the appeal under the Scheme ”Vivad se Vishwas”, the appeal of the assessee is dismissed as withdrawn.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.
In the result, the appeal is dismissed as withdrawn.
Order pronounced in the open Court on this 12th day of August, 2022.
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