Shri Kanaiyalal Bhulabhai Patel, Panchmahal ITO, Ward-1, Godhra

Last updated: 07 June 2021

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The Income Tax Appellate Tribunal has dismissed the appeal filed by Shri Kanaiyalal Bhulabhai Patel. This decision was made because the assessee chose to participate in the Vivad Se Vishwas Scheme, and their application was accepted. The Tribunal noted that if the assessee is unable to benefit from the scheme for any reason, they can apply to have their appeal restored.

Court :
ITAT Ahmedabad

Brief :
The above appeal filed by the assessee arises from order of the Commissioner of Income Tax (Appeals)-VI, Baroda dated 10.9.2013 for assessment year 2010-11.

Citation :
ITA No.1901/Ahd/2018

IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC” BENCH, AHMEDABAD
(Conducted through Virtual Court)

BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT

ITA No.1901/Ahd/2018
Asstt.Year : 2010-11

Shri Kanaiyalal Bhulabhai Pael
Primary School
Bhatpura, Mohiyana Talab
Lunawada
Panchmahal-389230
PAN : AEAPP 1768 C
(Applicant)

Vs.

ITO, Ward-1
Godhra.
(Responent)

Assessee by : Shri Sunil Talati, AR
Revenue by : Shri R.R.Makwana, Sr.DR

Date of Hearing : 24/05/2021
Date of Pronouncement: 01/06/2021

O R D E R

The above appeal filed by the assessee arises from order of the Commissioner of Income Tax (Appeals)-VI, Baroda dated 10.9.2013 for assessment year 2010-11.

2. When the matter was called for hearing, it is submitted by the ld.counsel for the assessee that the assessee has opted for Vivad Se Vishwas Scheme and the application has also been accepted by Pr.CIT and issued form no.3 to this effect. Assessee has placed on record copy of Form No.3. It is therefore submitted that the assessee may be given permission to withdraw his appeal for availing benefit under Direct Tax Vivad Se Vishwas Act, 2020. The ld.counsel for the assessee has filed a letter dated 22.5.2021 to this effect. The ld.DR has no objection if the appeal of the assessee is treated to be withdrawn in terms of scheme opted by the assessee.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, I find no reason to keep pending appeal of the assessee before the Tribunal since the assessee has exercised its option to settle the issue as per Vivad Se Vishwas Scheme. 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 June, 2021 at Ahmedabad.

Sd/-
(RAJPAL YADAV)
VICE-PRESIDENT

FAQ :

The appeal filed by Shri Kanaiyalal Bhulabhai Patel was dismissed by the Income Tax Appellate Tribunal.

The appeal was dismissed because the assessee opted for and was accepted into the Vivad Se Vishwas Scheme.

The Vivad Se Vishwas Scheme is a direct tax dispute resolution scheme that allows taxpayers to settle their tax disputes.

If the assessee fails to avail the benefit of the Vivad Se Vishwas Scheme for any reason, they have the liberty to seek restoration of their original appeal before the ITAT.