Income Tax Appellate Tribunal - Ahmedabad
Harinder Singh, New Delhi vs Ito, Ward-1(1), Bhavanagar on 22 June, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "SMC" BENCH
(Conducted Through Virtual Court)
Before: Shri Amarjit Singh, Accountant Member
And Ms. Madhumita Roy, Judicial Member
ITA No. 2300/Ahd/2018
Assessment Year 2012-13
Harinder Singh, The ITO,
ICSC, Ward-1(1),
Anand Niketan, Vs Bhavnagar
New Delhi (Respondent)
PAN: AXIPS1385H
(Appellant)
Revenue by: Dr. Shyam Prasad, Sr. D.R.
Assessee by: Shri Divyang Shah, A.R.
Date of hearing : 09-06-2021
Date of pronouncement : 22-06-2021
आदे श/ORDER
PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-
This assessee's appeal for A.Y. 2012-13, arises from order of the CIT(A)-6, Ahmedabad dated 26-09-2018, in proceedings under section 271(1)(c) of the Income Tax Act, 1961; in short "the Act".
2. The assessee filed written submission to withdraw the appeal on the ground that he has opted to avail benefits of Vivad se Vishwas Scheme, 2020 and in his submission the assessee has also enclosed the copies form no. -3 issued by the Pr. CIT of Income Tax for approving the application filed by the assessee under the Vivad se Vishwas Scheme, 2020. When the matter was called for I.T.A No. 2300/Ahd/2018 A.Y. 2012-13 Page No 2 Harinder Singh vs. ITO hearing, the ld. counsel for the assessee at the outset has submitted that he does not want to pursue the said appeal since his application under Vivad se Vishwas Scheme, 2020 has been approved by the Income Tax Department and requested that his application for withdrawal of appeal may please be granted.
3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee.
4. We have considered the submission and application of the assessee for withdrawal of the appeal as his application has been approved under Vivad se Vishwas Scheme, 2020. A reference has been made in sub-section (2) & (3) of section 4 of Direct Tax Vivad se Vishwas Scheme, 2020 for the purpose of withdrawal of appeal. In the light of the provision made in the scheme and after considering the material on record, the aforesaid request for withdrawal of appeal of the assessee to avail the VSV Scheme, 2020 in accordance with law is allowed. However, in case, any issue is remained un-resolved under the said scheme, then, the assessee will be at liberty to file the Miscellaneous Application to recall this order to restore the original appeal within the time limit provided in the act.
5. In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 22-06-2021 Sd/- Sd/-
(MADHUMITA ROY) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 22/06/2021 I.T.A No. 2300/Ahd/2018 A.Y. 2012-13 Page No 3 Harinder Singh vs. ITO
आदे श क त ल प अ े षत / Copy of Order Forwarded to:-
1. Assessee
2. Revenue
3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद