Income Tax Appellate Tribunal - Ahmedabad
Shri Mukesh Mohanbhai Patel, Ahmedabad vs The Acit, Central Circle-2(4), ... on 1 July, 2021
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'A' अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, AHMEDABAD (Conducted through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(SS)A No.31/Ahd/2020 नधा रण वष / Asstt.Year : 2012-13 Mukesh Mohanbhai Patel ACIT, Cent.Cir.2(4) 1-Siddhi Vinayak Society Vs. Ahmedabad. RC Technical Road Ghatlodia Ahmedabad 380 061.
PAN : BFTPP 9034 G
(Applicant) (Responent)
Assessee by : Withdrawal Application
Revenue by : Shri S.S. Shukla, Sr.DR
सन
ु वाई क तार ख/ Dateof Hearing : 01/07/2021
घोषणा क तार ख / Date of Pronouncement: 01/07/2021
आदे श/O R D E R
PER RAJPAL YADAV, VICE-PRESIDENT:
The above appeal filed by the assessee arises from order of the Commissioner of Income Tax (Appeals)-4, Ahmedabad dated 13.12.2019 for assessment year 2012-13.
2. When the matter was called for hearing, it is noticed that the assessee has filed an application for withdrawal of appeal under Direct Tax Vivad Se Vishwas Act, 2020. Along with the application the assessee filed copy of Form No.3 issued under sub-section (1) of section 5 of the Act, 2020. In other words, the assessee wants to resolve the issue with the department by availing benefit under Vivad Se Vishwas Scheme, and necessary formalities have been completed, IT(SS)A No.31/Ahd/2020 and therefore, the appeal of the assessee requires to be withdrawn in terms of scheme. The ld.DR has no objection if the appeal of the assessee is treated to be withdrawn in terms of scheme opted by the assessee.
3. In the light of the above submission made by assessee, we find no reason to keep pending appeal of the assessee before the Tribunal. Accordingly, the appeal of the assessee stands dismissed. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any reasons, then the assessee will be at liberty to seek restoration of original appeal for adjudication before ITAT in accordance with law.
4. In the result, the appeal of the assessee stands dismissed under VSV scheme.
Order pronounced in the Court on 1st July, 2021 at Ahmedabad.
Sd/- Sd/-
(WASEEM AHMED) (RAJPAL YADAV)
ACCOUNTANT MEMBER VICE-PRESIDENT
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