What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal and the settlement under the Vivad se Vishwas Scheme. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee settled the dispute with the department under the Vivad se Vishwas Scheme, 2020, and received a settlement certificate.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad se Vishwas Scheme.

Shantiben Rambhai Patel vs ITO | ITAT Surat 2021

Assessee by None. Revenue by Mrs. Anupama Singla – Sr.DR 10/12/2021 Date of hearing 10/12/2021 Date of pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:

This appeal by assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-1, dated 09.01.2020 for Assessment Year (AY) 2008- 09. This appeal came up hearing on 10th December 2021, the assessee has filed application in the registry on 09.12.2021, and inter alia stating therein that the assessee has already settled her dispute with department under Vivad Se- Vishwas Scheme- 2020 and received Form-3 vide Certificate No. 800368300101220, dated 10.12.2020 from Designated Authority. The assessee prayed for withdraw of her appeal.

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

3. The learned Senior Departmental Representative (Sr. DR) submits that she has no objection, if the appeal of the assessee in is dismissed as withdrawn.

(AY 2008-09) Shantiben Rambhai Patel, Surat(Bardoli) 4. 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. 800368300101220 dated 10.12.2020 from designated authority. The appeal of the assesse in is dismissed as withdrawn. Both the parties are given liberty to move appropriate application, if for any reason the case is not finally settled. The Assessing Officer is directed to pass consequent order.

In the result, the appeal of the assessee is dismissed as withdrawn. Order announced on 10th December, 2021 at the time of hearing in physical court of hearing.

SHANTIBEN RAMBHAI PATEL,SURAT vs. ITO, WARD-1, BARDOLI

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