Smt. Premilaben Nandubhai Patel, Ahmedabad V. The Income Tax Officer, Ward-5(1)(4), Ahmedabad

ITA 1579/AHD/2019

AI Insights

This case involves an appeal by Smt. Premilaben Nandubhai Patel against an order passed by the Commissioner of Income Tax (Appeals)-5, Ahmedabad, concerning the Assessment Year 2011-12. The appellant decided to withdraw her appeal after opting for the Vivad se Vishwas Scheme, 2020, which aims to resolve pending tax disputes. The Tribunal acknowledged the approval of her application under this scheme by the Income Tax Department and allowed the withdrawal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125394 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-08-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 17-10-2019
• Laws Referred To: Direct Tax Vivad se Vishwas Scheme, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I. T .A . N o .1 57 9 / Ah d/2 0 1 9 ( A s se ss m e nt Y e a r : 20 11- 1 2 ) S mt. P r e mil a b e n N an d ub ha i Pa te l 7, G a n e s h K inj B u n glo w , O pp . Ka me s h w ar B un g l o w , G h at lo di a, Ah me da bad V s .In c o me Ta x Of f ic e r , War d- 5 ( 1 ) ( 4 ), Ah me da bad [P AN N o. A U GP P 3 19 7F ] (Appellant) .. (Respondent) Appellant by : Withdrawal Application Respondent by: Shri Ashok Kumar Suthar, Sr. D.R. D a t e of H ea r i ng 03.08.2023 D a t e of P r o no u n ce me nt 09.08.2023 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax(Appeals)-5, (in short “Ld. CIT(A)”), Ahmedabad in Appeal No. CIT(A)-5/ITO.WD.5(1)(4)/10343/2018-19 vide order dated 16.09.2019 passed for Assessment Year 2011-12. 2. The assessee filed written submission to withdraw the appeal on the ground that they have opted to avail benefits of Vivad se Vishwas Scheme, 2020 and in their submissions the assessee have also enclosed the copies of Form No. 5 issued by the Pr. CIT of Income Tax for approving the applications filed by the assessee under the Vivad se Vishwas Scheme, 2020. The Counsel for the assessee vide letter dated 02.08.2023 submitted that they do not want to pursue the said appeal since their application under Vivad se Vishwas Scheme, ITA No. 1579/Ahd/2019 Smt. Premilaben Nandubhai Patel vs. ITO Asst.Year –2011-12 - 2 – 2020 have been approved by the Income Tax Department and requested that their applications for withdrawal of appeals may please be granted. 3. The Ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals 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 their application has been approved under Vivad se Vishwas Scheme, 2020. A reference has been made in sub-Section (2) of Section 5 r.w.s. 6 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 captioned appeal is dismissed as withdrawn. This Order pronounced in Open Court on 09/08/2023 Sd/- Sd/- (ANNAPURNA GUPTA) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 09/08/2023 TANMAY, Sr. PS TRUE COPY ITA No. 1579/Ahd/2019 Smt. Premilaben Nandubhai Patel vs. ITO Asst.Year –2011-12 - 3 – आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 04.08.2023 (Order make in VSV Format) 2. Date on which the typed draft is placed before the Dictating Member 04.08.2023 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S 07.08.2023 5. Date on which the fair order is placed before the Dictating Member for pronouncement .08.2023 6. Date on which the fair order comes back to the Sr.P.S./P.S 09.08.2023 7. Date on which the file goes to the Bench Clerk 09.08.2023 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................