MOHIT DHANJIBHAI PATEL,SURAT vs. INCOME TAX OFFICER WAR 3(2)(5), SURAT

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ITA 181/SRT/2018Status: DisposedITAT Surat07 June 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted a discrepancy in the appeal number mentioned in the VSV-20 application and directed rectification. Considering the settlement under VSV-20, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a penalty order. The assessee later availed the benefits of the Vivad se Visvas Scheme (VSV-20) and received Form-3, indicating settlement of the dispute. The assessee requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad se Visvas Scheme. Rectification of a minor error in the appeal number provided in the settlement application.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 179/SRT/2018
ITA No. 181/SRT/2018

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

Assessee by Sh. T.R Mody CA Revenue by Miss Anupma Singla – Sr. DR Date of hearing 07.06.2021 Date of pronouncement 07.06.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:

1.

1.

This appeal by assessee is directed against the orders of ld. Commissioner of Income tax (Appeals)-3, Surat, dated 08.02.2018, which in turn arise from the penalty levied under section 271(1)(c ) dated 30.08.2016 for assessment year (AY) 2013-14. The appeal came up hearing on 07th June 2021. Perusal of record shows that the learned Counsel for the assessee has filed an application on 02 June 2021 inter alia stating therein that the assessee has availed the benefits of Vivad se Visvas Scheme -2020 (VSV-20) and has received Form- 3 of VSV-20. The assessee also filed copy of Form-3 bearing acknowledgement No. 817634900141220 dated 14.12.2020 from designated authority and prayed for withdrawal of appeal. The learned counsel in his (AY 2013-14) Mohit Dhanjibhai Patel, application further mentioned that on the date of filing of the appeal on 15/03/2018, the assessee was provided appeal and furnished the copy of receipt of appeal by the registry official on 15/03/2018 and Appeal number as ITA No.179/SRT/2018. However, in the cause list of this Bench circulated in advance the ITA No. is mentioned as ITA No. 181/SRT/2018, which may kindly be clarified while passing the order for withdrawal of this appeal. The learned counsel for the assessee payed for withdrawal of the appeal.

2. On the other hand the learned Senior Departmental Representative (Sr DR) submits that she has no objection if the appeal of the assessee is dismissed as withdrawn.

3. We have considered the contents of the application filed by the assessee and the submissions of Sr DR for the revenue. We find that the assessee while filing the application before designated authority, for availing the benefit of VSV- 20, mentioned the appeal no. as ITA No. 179/SRT/2018, which is not the correct number of assessee’s appeal. The correct number of assessee’s appeal is ITA No. 181/SRT/2018, therefore, the concerned authorities are directed to rectify the mistake. Further considering the facts that the assessee has settled the dispute with the department for assessment by vailing the benefit of scheme under VSV-20, and has received Form-3 of VSV -20, the appeal of the assessee

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