Shri Kartik J Raval, Vadodara V. The DCIT, Intr.Taxa., Vadodara

ITA 259/AHD/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8446 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 17-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddharatha Nautiyal, Judicial Member Kartik J Raval 23, Riveira-2, B/h Bright Day School, Vasna Bhayali road, Vadodara PAN No. AIZPR 3916K (Appellant) Vs Deputy Commissioner of Income Tax, International Taxation, Vadodara (Respondent) Assessee by: Shri Amrin Pathan, A.R. Revenue by: Shri Rajdeep Singh, Sr. D.R. Date of hearing : 21-02-2022 Date of pronouncement : 22-02-2022 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:- The present appeal has been filed by the Assessee against the order passed by the Commissioner of Income Tax (Appeals)-13, Ahmedabad, (in short referred to as CIT(A)), dated 10-01-2020, u/s. 250(6) of the Income Tax Act, 1961(hereinafter referred to as the “Act”) pertaining to Assessment Year (A.Y) 2014-15. 2. The assessee filed written submissions stating that it seeks to withdraw the appeal since the dispute stands settled under the Vivad se Vishwas Scheme, 2020. Copies of following forms were eclosed :- ITA No. 259/Ahd/2020 Assessment Year 2014-15 I.T.A No. 259/Ahd/2020 A.Y. 2014-15 Page No Shri Kartik J Raval vs. DCIT 2 a) form no.-3 issued by the CIT(IT AND TP), Ahmedabad, dated 15/04/2021 approving the application filed by the assessee under the Vivad se Vishwas Scheme, 2020. b) form no.5 dated 15.11.2021 being order of the designated authority that the declarant has paid all tax arrears as determined . 3. The Ld. Departmental Representative for the Revenue stated that he had no objection to the withdrawal of the appeal in the circumstances narrated on behalf of the assessee. 4. We have considered the submissions. After considering the material on record and finding that since the application of the assessee for settlement of dispute has been approved under Vivad se Vishwas Scheme, 2020., tax arrears as determined by the designated authority paid and the dispute finally settled, in the light of the provision made in the scheme, the aforesaid request for withdrawal of appeal of the assessee is allowed. 5. In the result, appeal filed by assessee is dismissed as withdrawn. Order pronounced in the open court on 22 -02-2022 Sd/- Sd/- (SIDDHARATHA NAUTIYAL) (ANNAPURNA GUPTA) JUDICIAL MEMBER True Copy ACCOUNTANT MEMBER Ahmedabad : Dated 22/02/2022 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad