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Case Law Details

Case Name : Kalpesh Kashiram Patel Vs ITO (ITAT Ahmedabad)
Appeal Number : ITA No. 1693/Ahd/2018
Date of Judgement/Order : 15/06/2022
Related Assessment Year : 2014-15

Kalpesh Kashiram Patel Vs ITO (ITAT Ahmedabad)

Introduction: The appeal of Kalpesh Kashiram Patel comes before the Income Tax Appellate Tribunal (ITAT) against the order of the Commissioner of Income Tax (Appeals)-6, Ahmedabad, for the assessment year 2014-15. In a recent development, the appellant seeks to withdraw the appeal citing the introduction of the Vivad Se Vishwas (VSV) Scheme. This article delves into the details of the case, the grounds for withdrawal, and the implications of the VSV Scheme on the dismissal of the appeal.

Detailed Analysis:

1. Background: Kalpesh Kashiram Patel filed an appeal challenging the order of the Commissioner of Income Tax (Appeals)-6, Ahmedabad. The appellant now wishes to withdraw the appeal, invoking the provisions of the Vivad Se Vishwas Scheme.

2. Grounds for Withdrawal: The primary ground for seeking withdrawal is the introduction of the Vivad Se Vishwas Scheme. The appellant expresses the intent to avail the benefits of the scheme in connection with the pending appeal.

3. No Objection from Revenue: The representative of the Revenue has raised no objection to the withdrawal of the appeal in line with the Vivad Se Vishwas Scheme. This mutual agreement between the appellant and the Revenue adds weight to the withdrawal request.

4. Dismissal under VSV Scheme: Considering the submission made by the appellant, the ITAT Ahmedabad finds no reason to keep the appeal pending. Consequently, the appeal of Kalpesh Kashiram Patel stands dismissed under the Vivad Se Vishwas Scheme.

5. Conditional Restoration: The dismissal comes with a provision. If, for any genuine reason, the appellant fails to avail the benefits of the VSV Scheme, they reserve the right to seek restoration of the original appeal. This conditional restoration option aligns with the principles of justice and fairness.

Conclusion: The dismissal of Kalpesh Kashiram Patel’s appeal under the Vivad Se Vishwas Scheme reflects the evolving landscape of tax dispute resolution in India. The VSV Scheme provides taxpayers with a mechanism to settle pending disputes, promoting a conciliatory approach. The conditional restoration clause ensures that the appellant retains the option to revisit the appeal if circumstances prevent them from availing the scheme’s benefits. This case underscores the importance of keeping abreast of legislative changes and leveraging available schemes for efficient dispute resolution in taxation matters.

This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-6, Ahmedabad in Appeal no. CIT(A)-6/130/16-17 vide order dated 27/06/2017 passed for the assessment year 2014-15.

2. The assessee has reqeusted to withdraw the appeal on the ground that with the introduction of Vivad Se Vishwas Scheme, the appellant has decided to avail the Scheme with respect to the said appeal and therefore the appeal of the Assessee is required to be withdrawn in terms of scheme.

3. The Ld. Departmental Representative of the Revenue had no objection if the appeal of the Assessee is treated to be withdrawn in terms of the Scheme opted by the assessee.

4. In the light of the above submission made by the assessee, we find no reason to keep the appeal pending of the Assessee before the Tribunal. Accordingly, the appeal of the Assessee stands dismissed. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reason, then the assessee will be at liberty to seek restoration of original appeal for adjudication before the ITAT in accordance with law.

5. In the result, the appeal of the Assessee is dismissed under VSV Scheme.

Order pronounced in the open court on 15-06-2022

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