Sameera G. Nurani, Bhavnagar V. ITO, Ward-1(1), Bhavnagar

ITA 68/AHD/2018

AI Insights

The case involved Sameera G. Nurani, the appellant, who appealed against the order of the Commissioner of Income-Tax (Appeals)-6, Ahmedabad, for the Assessment Year 2014-15. The appeal was heard by the Income Tax Appellate Tribunal, Ahmedabad. During the proceedings, it was noted that the appellant had opted for the Vivad Se Vishwas Scheme, a government initiative aimed at resolving pending tax disputes. The Tribunal was informed by the Departmental Representative that the appellant's application under this scheme had been accepted, and a settlement certificate (Form No. 5) was issued. Consequently, the Tribunal dismissed the appeal as withdrawn, acknowledging the settlement under the Vivad Se Vishwas Scheme.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133484 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-07-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 03-01-2018
• Laws Referred To: Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 6; 5(2)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘A’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MRS. MADHUMITA ROY, JUDICIAL MEMBER ITA No. 68/Ahd/2018 िनधा榁रणवष榁/Assessment Year: 2014-15 Sameera G. Nurani, 103, Shiv Ranjani App., Nr. Nilam Baug, Bhavnagar-364001 PAN : ADBPN 7820 R Vs. Income Tax Officer, Ward – 1(1), Bhavnagar अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹瀄 灹瀄 灹瀄 灹瀄 यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) Assessee by : None Revenue by : Shri Mukesh Jain, Sr. DR सुनवाई क琉 तारीख/Date of Hearing : 11.07.2023 घोषणा क琉 तारीख /Date of Pronouncement: 12.07.2023 आदेश आदेशआदेश आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order of the Commissioner of Income-Tax (Appeals)-6, Ahmedabad dated 01.11.2017 passed for the Assessment Year 2014-15 2. At the time of hearing fixed in this case today i.e. 11.07.2023, none has appeared on behalf of the assessee; however, it is observed from the order sheet entry dated 14.06.2023 that the ld. DR was directed by the Bench to ascertain from the Department about the present status of the assessee’s application under Vivad Se Vishwas Scheme so as to decide on the application for withdrawal of his appeal. Complying with this direction of the Bench, the learned DR submitted a letter of the Assessing Officer, Ward- 1(8), Bhavnagar dated 27.06.2023 stating that the VSVS application of the assessee was decided by the PCIT-1, Ahmedabad and Form 5 in this regard had also been issued to the assessee on 20.12.2022. Copy of certificate in 2 ITA No. 68/Ahd/2018 Sameera G. Nurani Vs. ITO AY : 2014-15 Form No.3 from Designated Authority under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 and Form No. 5 issued by the Principal Commissioner of Income Tax-1, Ahmedabad towards the full and final settlement of tax arrears under the said Scheme are placed on record. In view of the above, the learned DR submitted that he has no objection to the withdrawal of the appeal under Vivad Se Vishwas Scheme. 3. In the light of above discussion as also considering the Form No.5 submitted by the assessee towards the final settlement of tax arrears under Section 5(2) read with Section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 issued by the PCIT-1, Ahmedabad, the appeal of the assessee is dismissed as withdrawn. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 12/07/2023 at Ahmedabad. Sd/- Sd/- (MADHUMITA ROY) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad; Dated 12/07/2023 **bt आदेश आदेशआदेश आदेश क琉 क琉क琉 क琉 灹ितिलिप 灹ितिलिप灹ितिलिप 灹ितिलिप अ灡ेिषत अ灡ेिषतअ灡ेिषत अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 灹瀄यथ牸灹瀄यथ牸 灹瀄यथ牸 / The Respondent. 3. संबंिधत संबंिधतसंबंिधत संबंिधत आयकर आयकरआयकर आयकर आयु猴 आयु猴आयु猴 आयु猴 / Concerned CIT 4. आयकर आयकरआयकर आयकर आयु猴 आयु猴आयु猴 आयु猴)अपील अपीलअपील अपील (/ The CIT(A)- 5. िवभागीय िवभागीयिवभागीय िवभागीय 灹ितिनिध 灹ितिनिध灹ितिनिध 灹ितिनिध ,आयकर आयकरआयकर आयकर अपीलीय अपीलीयअपीलीय अपीलीय अिधकरण अिधकरणअिधकरण अिधकरण,राजोकट राजोकटराजोकट राजोकट/DR,ITAT, Ahmedabad, 6. गाड榁 गाड榁गाड榁 गाड榁 फाईल फाईलफाईल फाईल /Guard file. आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/ BY ORDER, TRUE COPY सहायक सहायकसहायक सहायक पंजीकार पंजीकारपंजीकार पंजीकार (Asstt. Registrar) आयकर आयकरआयकर आयकर अपीलीय अपीलीयअपीलीय अपीलीय अिधकरण अिधकरणअिधकरण अिधकरण ITAT, Ahmedabad