JAIRAM GULUMAL DIYALANI,BHARUCH vs. ITO, WARD1(5), BHARUCH
What did the Tribunal hold?
The Tribunal considered the assessee's application for withdrawal and the fact that the dispute was settled under the Vivad se Vishwas Scheme. The appeal was accordingly dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the assessment order. During the pendency of the appeal, the assessee settled the dispute with the department under the Vivad se Vishwas Scheme, 2020. The assessee then prayed for withdrawal of the appeal.
What were the issues?
Whether an appeal can be withdrawn if the underlying dispute has been settled under a tax dispute resolution scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI PAWAN SINGH & Dr. ARJUN LAL SAINI
Assessee by Shri Mehul K.Patel – AR Revenue by Shri H.P.Meena –CIT(DR) Date of hearing 06.01.2022 Date of pronouncement 06.01.2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JM :
1.
1. This appeal by the assessee is directed against the order of ld.Commissioner of Income Tax (Appeals)-3, Vadodara, dated 07.12.2018, which in turn arises from the assessment order under section 143(3) of the Income Tax Act, 1961 dated 29.12.2016 for Assessment Year 2010-11. This appeal came up hearing on 6th January 2022, the assessee via email dated 05.01.2022 submitted the application that the assessee has already settled her dispute with department under Vivad Se- Vishwas Scheme- 2020 and received Form-3 vide Certificate No. 802876500101220, dated 10.12.2020 from Designated Authority. The assessee prayed for withdraw of his appeal.
2. Sh. Mehul K.Patel, Advocate appeared on behalf of the assessee when appeal was called for hearing in physical hearing at court room and prayed for withdrawal of this Appeal.
(AY 2010-11) Jairam Gulumal Diyalani, Bharuch 3. The learned Senior Departmental Representative (Sr. DR) submits that she has no objection, if the appeal of the assessee in dismissed as withdrawn.
4. We have considered the submissions of Ld.Sr.DR for the Revenue and have seen the contents of the application for withdrawal of appeal. We have also seen the contents of Form-3 of VSVS-2020. Considering the facts that the assessee has already settled the dispute of tax with revenue and have received Form-3 under VSV Scheme-2020 vide Acknowledgement Certificate No. 802876500101220, dated 10.12.2020 from designated authority. The appeal of the assesse in ITA No.170/SRT/2019 is dismissed as withdrawn. Both the parties are given liberty to move appropriate application, if for any reason the case are not finally settled. The Assessing Officer is directed to pass consequent order.
5. In the result, appeal of the assessee is dismissed as withdrawn.
Order announced in the Open Court on 6th January, 2022 in the Virtual Court of hearing. Sd/- Sd/- (Dr ARJUN LAL SAINI) PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 06/01/2022 / *SGR Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR 6. Guard File By order // TRUE COPY // Sr.Private Secretary, ITAT, Surat IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER For AY: 2010-11 (Hearing in Virtual Court) Jairam Gulumal Diyalani, V The Income Tax Officer, M/s.Tulsi Saree, s. Ward-1(5), Bharuch. Main Bazar, Jambusar, Dist. Bharuch, Gujarat – 392150. PAN : ACGPD 8463 L Mail Id:incometax@vijaytewar.com Applicant Respondent
Assessee by Shri Mehul K.Patel – AR Revenue by Shri H.P.Meena –CIT(DR) Date of hearing 06.01.2022 Date of pronouncement 06.01.2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JM :
1.
1. This appeal by the assessee is directed against the order of ld.Commissioner of Income Tax (Appeals)-3, Vadodara, dated 07.12.2018, which in turn arises from the assessment order under section 143(3) of the Income Tax Act, 1961 dated 29.12.2016 for Assessment Year 2010-11. This appeal came up hearing on 6th January 2022, the assessee via email dated 05.01.2022 submitted the application that the assessee has already settled her dispute with department under Vivad Se- Vishwas Scheme- 2020 and received Form-3 vide Certificate No. 802876500101220, dated 10.12.2020 from Designated Authority. The assessee prayed for withdraw of his appeal.
2. Sh. Mehul K.Patel, Advocate appeared on behalf of the assessee when appeal was called for hearing in physical hearing at court room and prayed for withdrawal of this Appeal.
(AY 2010-11) Jairam Gulumal Diyalani, Bharuch 3. The learned Senior Departmental Representative (Sr. DR) submits that she has no objection, if the appeal of the assessee in dismissed as withdrawn.
4. We have considered the submissions of Ld.Sr.DR for the Revenue and have seen the contents of the application for withdrawal of appeal. We have also seen the contents of Form-3 of VSVS-2020. Considering the facts that the assessee has already settled the dispute of tax with revenue and have received Form-3 under VSV Scheme-2020 vide Acknowledgement Certificate No. 802876500101220, dated 10.12.2020 from designated authority. The appeal of the assesse in ITA No.170/SRT/2019 is dismissed as withdrawn. Both the parties are given liberty to move appropriate application, if for any reason the case are not finally settled. The Assessing Officer is directed to pass consequent order.
5. In the result, appeal of the assessee is dismissed as withdrawn.
Order announced in the Open Court on 6th January, 2022 in the Virtual Court of hearing. Sd/- Sd/- (Dr ARJUN LAL SAINI) PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 06/01/2022 / *SGR Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR 6. Guard File By order // TRUE COPY // Sr.Private Secretary, ITAT, Surat IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER For AY: 2010-11 (Hearing in Virtual Court) Jairam Gulumal Diyalani, V The Income Tax Officer, M/s.Tulsi Saree, s. Ward-1(5), Bharuch. Main Bazar, Jambusar, Dist. Bharuch, Gujarat – 392150. PAN : ACGPD 8463 L Mail Id:incometax@vijaytewar.com Applicant Respondent
Assessee by Shri Mehul K.Patel – AR Revenue by Shri H.P.Meena –CIT(DR) Date of hearing 06.01.2022 Date of pronouncement 06.01.2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JM :
1.
1. This appeal by the assessee is directed against the order of ld.Commissioner of Income Tax (Appeals)-3, Vadodara, dated 07.12.2018, which in turn arises from the assessment order under section 143(3) of the Income Tax Act, 1961 dated 29.12.2016 for Assessment Year 2010-11. This appeal came up hearing on 6th January 2022, the assessee via email dated 05.01.2022 submitted the application that the assessee has already settled her dispute with department under Vivad Se- Vishwas Scheme- 2020 and received Form-3 vide Certificate No. 802876500101220, dated 10.12.2020 from Designated Authority. The assessee prayed for withdraw of his appeal.
2. Sh. Mehul K.Patel, Advocate appeared on behalf of the assessee when appeal was called for hearing in physical hearing at court room and prayed for withdrawal of this Appeal.
(AY 2010-11) Jairam Gulumal Diyalani, Bharuch 3. The learned Senior Departmental Representative (Sr. DR) submits that she has no objection, if the appeal of the assessee in dismissed as withdrawn.
4. We have considered the submissions of Ld.Sr.DR for the Revenue and have seen the contents of the application for withdrawal of appeal. We have also seen the contents of Form-3 of VSVS-2020. Considering the facts that the assessee has already settled the dispute of tax with revenue and have received Form-3 under VSV Scheme-2020 vide Acknowledgement Certificate No. 802876500101220, dated 10.12.2020 from designated authority. The appeal of the assesse in ITA No.170/SRT/2019 is dismissed as withdrawn. Both the parties are given liberty to move appropriate application, if for any reason the case are not finally settled. The Assessing Officer is directed to pass consequent order.
5. In the result, appeal of the assessee is dismissed as withdrawn.
Order announced in the Open Court on 6th January, 2022 in the Virtual Court of hearing. Sd/- Sd/- (Dr ARJUN LAL SAINI) PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 06/01/2022 / *SGR Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR 6. Guard File By order // TRUE COPY // Sr.Private Secretary, ITAT, Surat IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER For AY: 2010-11 (Hearing in Virtual Court) Jairam Gulumal Diyalani, V The Income Tax Officer, M/s.Tulsi Saree, s. Ward-1(5), Bharuch. Main Bazar, Jambusar, Dist. Bharuch, Gujarat – 392150. PAN : ACGPD 8463 L Mail Id:incometax@vijaytewar.com Applicant Respondent
Assessee by Shri Mehul K.Patel – AR Revenue by Shri H.P.Meena –CIT(DR) Date of hearing 06.01.2022 Date of pronouncement 06.01.2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JM :
1.
1. This appeal by the assessee is directed against the order of ld.Commissioner of Income Tax (Appeals)-3, Vadodara, dated 07.12.2018, which in turn arises from the assessment order under section 143(3) of the Income Tax Act, 1961 dated 29.12.2016 for Assessment Year 2010-11. This appeal came up hearing on 6th January 2022, the assessee via email dated 05.01.2022 submitted the application that the assessee has already settled her dispute with department under Vivad Se- Vishwas Scheme- 2020 and received Form-3 vide Certificate No. 802876500101220, dated 10.12.2020 from Designated Authority. The assessee prayed for withdraw of his appeal.
2. Sh. Mehul K.Patel, Advocate appeared on behalf of the assessee when appeal was called for hearing in physical hearing at court room and prayed for withdrawal of this Appeal.
(AY 2010-11) Jairam Gulumal Diyalani, Bharuch 3. The learned Senior Departmental Representative (Sr. DR) submits that she has no objection, if the appeal of the assessee in dismissed as withdrawn.
4. We have considered the submissions of Ld.Sr.DR for the Revenue and have seen the contents of the application for withdrawal of appeal. We have also seen the contents of Form-3 of VSVS-2020. Considering the facts that the assessee has already settled the dispute of tax with revenue and have received Form-3 under VSV Scheme-2020 vide Acknowledgement Certificate No. 802876500101220, dated 10.12.2020 from designated authority. The appeal of the assesse in ITA No.170/SRT/2019 is dismissed as withdrawn. Both the parties are given liberty to move appropriate application, if for any reason the case are not finally settled. The Assessing Officer is directed to pass consequent order.
5. In the result, appeal of the assessee is dismissed as withdrawn.
Order announced in the Open Court on 6th January, 2022 in the Virtual Court of hearing. Sd/- Sd/- (Dr ARJUN LAL SAINI) PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 06/01/2022 / *SGR Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR 6. Guard File By order // TRUE COPY // Sr.Private Secretary, ITAT, Surat IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER For AY: 2010-11 (Hearing in Virtual Court) Jairam Gulumal Diyalani, V The Income Tax Officer, M/s.Tulsi Saree, s. Ward-1(5), Bharuch. Main Bazar, Jambusar, Dist. Bharuch, Gujarat – 392150. PAN : ACGPD 8463 L Mail Id:incometax@vijaytewar.com Applicant Respondent
Assessee by Shri Mehul K.Patel – AR Revenue by Shri H.P.Meena –CIT(DR) Date of hearing 06.01.2022 Date of pronouncement 06.01.2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JM :
1.
This appeal by the assessee is directed against the order of ld.Commissioner of Income Tax (Appeals)-3, Vadodara, dated 07.12.2018, which in turn arises from the assessment order under section 143(3) of the Income Tax Act, 1961 dated 29.12.2016 for Assessment Year 2010-11. This appeal came up hearing on 6th January 2022, the assessee via email dated 05.01.2022 submitted the application that the assessee has already settled her dispute with department under Vivad Se- Vishwas Scheme- 2020 and received Form-3 vide Certificate No. 802876500101220, dated 10.12.2020 from Designated Authority. The assessee prayed for withdraw of his appeal.
2. Sh. Mehul K.Patel, Advocate appeared on behalf of the assessee when appeal was called for hearing in physical hearing at court room and prayed for withdrawal of this Appeal.
(AY 2010-11) Jairam Gulumal Diyalani, Bharuch 3. The learned Senior Departmental Representative (Sr. DR) submits that she has no objection, if the appeal of the assessee in dismissed as withdrawn.
We have considered the submissions of Ld.Sr.DR for the Revenue and have seen the contents of the application for withdrawal of appeal. We have also seen the contents of Form-3 of VSVS-2020. Considering the facts that the assessee has already settled the dispute of tax with revenue and have received Form-3 under VSV Scheme-2020 vide Acknowledgement Certificate No. 802876500101220, dated 10.12.2020 from designated authority. The appeal of the assesse in ITA No.170/SRT/2019 is dismissed as withdrawn. Both the parties are given liberty to move appropriate application, if for any reason the case are not finally settled. The Assessing Officer is directed to pass consequent order.
In the result, appeal of the assessee is dismissed as withdrawn.
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