Shri Navinkumar Sharma,, Ahmedabad The Asstt. Commissioner of Income Tax, Bharuch Circle,, Bharuch

This judgement concerns two income tax appeals filed by Shri Navinkumar Sharma against the Assistant Commissioner of Income Tax. The assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020, and submitted the necessary forms to withdraw the appeals. The Revenue did not object, and the Income Tax Appellate Tribunal dismissed the appeals as withdrawn, directing the Assessing Officer to pass consequential orders.

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT

BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND
DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER

ITA Nos. 684 & 685/AHD/2017
(Assessment Years: 2010-2011 & 2012-13)
(Virtual Court Hearing) 

Navinkumar Sharma,
Rahul Construction, Shop No.10,
Hariom Complex, Zadeshwar Road,
Bharuch-392002.
PAN : AHFPS1047M
APPELLANT 

 Vs.

The ACIT, Bharuch Circle,
Bharuch.
RESPONDEDNT 

Navinkumar Sharma,
Rahul Construction, Shop No.10,
Hariom Complex, Zadeshwar Road,
Bharuch-392002.
PAN : AHFPS1047M
APPELLANT 

 Vs. 

The ACIT, Circle-1,
 Bharuch.
RESPONDEDNT

Appellant by Ms Kinjal Shah, AR
Respondent by Ms Anupama Singla, Sr. DR

Date of hearing 29/04/2021
Date of pronouncement 29/04/2021 

O R D E R

PER DR. A. L. SAINI, ACCOUNTANT MEMBER:

At the outset itself, Ms Kinjal Shah, Learned Counsel for the assessee, submitted before the Bench that assessee has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. Two copies of Form No.3 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 12.04.2021 and 01.04.2021 respectively, were also placed before the Bench. The assessee, by way of a letter dated 27.04.2021, submitted that he has prayed for withdrawal of the appeals to which, the learned Departmental Representative (in short “the Ld. DR”) did not raise any objection. 

2. We have heard both the parties and gone through the Form No.3 along with Certificate No.340531210120421 for AY.2010-11 & Certificate No. 336695440010421 for AY.2012-13 are filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee has prayed for withdrawal of these appeals. The Ld. DR for the Revenue did not have any objection if these said appeals are withdrawn by the assessee. Consequently, we treat these appeals as withdrawn. The Assessing Officer is directed to pass the consequential order as per CBDT Circular No.03/2021 dated 04.03.2021.

3. In the result, the appeals of the assessee (in ITA Nos.684 & 685/AHD/2017 for AYs.2010-11 & 2012-13) are dismissed as withdrawn.

Order pronounced on 29/04/2021 at the time of Virtual Court Hearing.

 Sd/-                                               Sd/-
 (PAWAN SINGH)                         (DR. A. L. SAINI)
 JUDICIAL MEMBER                    ACCOUNTANT MEMBER
Surat, Dated: 29/04/2021
SAMANTA

Copy to:
1. Appellant
2. Respondent
3. CIT(A)
4. CIT
5. DR
6. Guard File

/True copy/ By order
// TRUE COPY //
 Assistant Registrar/Sr. PS/PS
 ITAT, Surat