RAMESH GULUMAL DIYALANI,BHARUCH vs. ITO, WARD 1(5), BHARUCH

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ITA 172/SRT/2019Status: DisposedITAT Surat06 January 2022AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee wished to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The CIT-DR did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax under Section 263. Subsequently, the Assessing Officer passed an order giving appeal effect. The assessee then opted for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM

For Appellant: Shri Mehul K. Patel, Advocate
Hearing: 06/01/2022Pronounced: 06/01/2022

Assessee by : Shri Mehul K. Patel, Advocate Respondent by : Shri H.P. Meena,– CIT-DR सुनवाईकीतारीख/ Date of Hearing : 06/01/2022 घोषणाकीतारीख/Date of Pronouncement : 06/01/2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the assessee pertaining to the assessment year 2014-15, is directed against the order passed by the ld. Principal Commissioner of Income Tax-3, Vadodara dated 07.12.2018 under Section 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Before us, the learned counsel, Shri M. K. Patel, on behalf of the assessee, by way of a letter dated 05.01.2022, submits that assessee’s appeal is against the order passed by Ld. PCIT u/s 263 of the Act. Subsequently, the Assessing Officer framed the order giving appeal effect u/s 143(3) r.w.s. 263 of the Act. Therefore, assessee filed the appeal before Ld. CIT(A). However, when the appeal was pending before Ld. CIT(A), the assessee has opted for Vivad Se Vishwas Scheme, 2020 and also received Form No.3, therefore assessee wish to withdraw this appeal, to which, the learned CIT-DR did not raise any objection. Consequently, we treat this appeal as withdrawn.

3.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 06/01/2022 at the closing of hearing.

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