SUJITH SURENDRA KURUP,SURAT vs. ITO, WARD-1(3)(9), SURAT

ITA 526/SRT/2019Status: DisposedITAT Surat23 November 2021AY 2010-112 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the submissions of both parties and, noting that the assessee had settled the dispute under the Vivad se Visvas Scheme, dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order. During the pendency of the appeal, the assessee availed the benefits of the Vivad se Visvas Scheme, 2020 and received Form-3.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Visvas Scheme.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

Assessee by Sh Rasesh Shah AR. Revenue by Ms Anupma Singla – Sr.DR Date of hearing 24.11.2021 Date of pronouncement 24.11.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-2, Surat dated 30.09.2019, which in turn arise against the additions in the assessment order passed under section 143(3) dated 05.12.2017 for Assessment Year (AY) 2010-11. This appeal came up hearing today, the ld AR for the assessee submits that he has filed an application dated 24th November 2021 inter alia stating that the assessee has availed the benefits of Vivad se Visvas Scheme -2020 (VSV-20) and received Form-3 of VSV-20 from Designated Authority vide Certificate No. 790711230071220 dated 07.12.2020. The ld AR for the assessee further requested for withdrawal of his appeal.

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