What did the Tribunal hold?

The Tribunal considered the assessee's application and the fact that the disputes were settled under the Vivad Se-Vishwas Scheme. Consequently, the appeals were dismissed as withdrawn.

The assessee had filed appeals before the ITAT for assessment years 2009-10 and 2013-14. The assessee later applied to withdraw these appeals as the disputes were settled under the Vivad Se-Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to settlement under the Vivad Se-Vishwas Scheme.

Shankar Budhabhai Patel, Valsad vs ITO | ITAT Surat 2021

Heard together (2 matters)

ITA No.179/SRT/2020

ITA No.180/SRT/2020

Read from the judgment's own cause title. This page is filed under one of them.

Assessee by None Revenue by Mrs. Anupama Singla, Sr-DR Date of hearing 23.12.2021 Date of pronouncement 23.12.2021 Order under section 254(1) of Income Tax Act PER BENCH :

These two appeals by the same assessee are directed against the separate orders of ld.Commissioner of Income Tax (Appeals)-Valsad, dated 17.12.2019 and 18.12.2019 respectively, which in turn arises from the assessment order under section 143(3) of the Income Tax Act, 1961 both dated 30.11.2016 for Assessment Year 2009-10 & 2013-14 respectively. These two appeals came up hearing on 23rd December, 2021, the assessee has filed two separate applications in the registry dated 28.09.2021, and inter alia stating therein that in the assessee has already settled her dispute with department under Vivad Se-Vishwas Scheme- 2020 and received Form-3 vide Certificate No. 798073410091220, dated 09.12.2020 and No.798059280091220 dated 09.12.2020 respectively from Designated Authority. The assessee prayed for withdraw of his appeals.

2. None appeared on behalf of the assessee when appeal was called for hearing in physical hearing at court room.

Shankar Budhabhai Patel, Valsad ITA No’s.179 & 180/SRT/2020 (AY 2009-10 & 13-14) 3. The learned Senior Departmental Representative (Sr. DR) submits that she has no objection, if both the appeals of the assessee in are dismissed as withdrawn.

We have considered the submissions of Ld.Sr.DR for the Revenue and have seen the contents of the application for withdrawal of appeal. We have also seen the contents of Form-3 of VSVS-2020. Considering the facts that the assessee has already settled the dispute of tax with revenue and have received Form-3 under VSV Scheme-2020 vide acknowledgement No. 798073410091220, dated 09.12.2020 and No.798059280091220 dated 09.12.2020 from designated authority. The appeal of the assesse in ITA No.179/SRT/2020 & ITA No.180/SRT/2020 are dismissed as withdrawn. Both the parties are given liberty to move appropriate application, if for any reason the case are not finally settled. The Assessing Officer is directed to pass consequent order.

In the result, both appeals of the assessee are dismissed as withdrawn.

SHANKAR BUDHABHAI PATEL,VALSAD vs. ITO, WARD-4, VALSAD

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