M/S. SAI ENTERPRISES,VALSAD vs. ITO, WARD-8, VAPI

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ITA 54/SRT/2020Status: DisposedITAT Surat13 September 2021AY 2012-133 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the quantum assessment appeal had already been adjudicated. Considering the assessee's application for withdrawal under the Vivad se Visvas Scheme, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order under section 271(1)(c). The assessee later applied for the Vivad se Visvas Scheme and received a certificate. The assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's participation in the Vivad se Visvas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 254(1)

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No.2931/AHD/2016
ITA No.54/SRT/2020

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

Assessee by None. Revenue by Ms. Anupama Singla – Sr. DR Date of hearing 13.09.2021 Date of pronouncement 13.09.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:

1.

1.

This appeal by assessee is directed against the order of ld.Commissioner of Income Tax(Appeals), Valsad under section 271(1)(c) of the Act, dated 31.12.2019 for assessment year (AY) 2012-13. This appeal came up hearing on 13th September 2021. The assessee has already submitted application in the registry on 27.07.2021 submitted therein that the assessee has applied for seeking the benefits of Vivad se Visvas Scheme -2020 (VSV-20) and received Form-3 of VSV-20 from designated authority vide Certificate No.303668810240321 dated 24.03.2021. The assessee further requested for withdraw of his appeal. We find that the appeal in quantum assessment vide for A.Y.2012-13 has already been adjudicated by A.Y. 2012-13 M/s.Sai Enterprises, Valsad. this Bench vide Tribunal Order dated 16.07.2019, therefore, no further order is required in this appeal.

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

3. The learned Senior Departmental Representative (Sr. DR) submits that he has no objection, if the appeal of the assessee in ITA No. 54/SRT/2020 is dismissed as withdrawn.

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. Considering the facts that the assessee has already filed application before the prescribed authority under VSV-20 and have received Form-3 vide acknowledgement No.303668810240321 dated 24.03.2021 from designated authority. The appeal of the assesse in ITA No.54/SRT/2020 is dismissed as withdrawn. However, the appeal in quantum assessment has already been adjudicated vide order dated 17.07.2019 in ITA No.2931/AHD/2016 therefore, no further order is required in this appeal.

5. In the result, the appeal of the assessee is dismissed as withdrawn.

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