What did the Tribunal hold?

The Tribunal considered the assessee's application and the Revenue's no objection. It was held that since the dispute was settled under the Vivad se Visvas Scheme, the appeal is dismissed as withdrawn.

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

What were the issues?

Whether an appeal can be withdrawn if the dispute is settled under the Vivad se Visvas Scheme.

Chanchal Bharat Agrawal, Valsad vs ITO | ITAT Surat 2021

Assessee by Ms. Hardik Vyas – Advocate Revenue by Ms.Anupama Singla – Sr.DR Date of hearing 04.06.2021 Date of pronouncement 04.06.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the orders of ld. Commissioner of Income tax (Appeals), Valsad, dated 25.06.2019, which in turn arise from the assessment order under section 143(3) r.w.s. 147 of the Act on 08.12.2016 for assessment year (AY) 2009-10. The appeal came up hearing on 4th June 2021. Perusal of record shows that the learned Counsel for the assessee has filed an application on 27th May 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.817666230141220 from designated authority and prayed for withdrawal of appeal. The learned Counsel for the assessee payed for withdrawal of the appeal.

CHANCHAL BHARAT AGRAWAL,VALSAD vs. INCOME TAX OFFICER, WARD-1, VALSAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments