RAHIL AJAY MEHTA,SURAT vs. INCOME TAX OFFICER, WARD-2(2)(4), SURAT

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ITA 560/SRT/2018Status: DisposedITAT Surat11 May 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's application and the revenue's no objection. The appeal was dismissed as withdrawn due to the settlement under VSV-20.

What were the facts?

The assessee filed an appeal against an assessment order. The assessee later availed the benefits of the Vivad se Visvas Scheme (VSV-20) and settled the dispute with the department. The assessee received Form-3 of VSV-20 and prayed for withdrawal of the appeal.

What were the issues?

Whether an appeal can be dismissed as withdrawn when the dispute has been settled under the Vivad se Visvas Scheme.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 None Revenue by Miss Anupma Singla – Sr. DR Date of hearing 12.05.2021 Date of pronouncement 12.05.2021 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)-3, Surat, dated 26.06.2018, which in turn arise from the assessment order under section 143(3) 18.03.2016 for assessment year (AY) 2013-14. The appeal came up hearing on 12th May 2021. None appeared on behalf of assessee. Perusal of record shows that the assessee has filed an application inter alia stating therein that the assessee has availed the benefits of Vivad se Visvas Scheme -2020 (VSV-20) and has settled the dispute with department and has received Form-3 of VSV-20 bearing acknowledgement No. 854088750191220 from designated authority and prayed for withdrawal of appeal.

Rahil Ajay Mehta (AY 2013-14) 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Departmental Representative (Sr DR) submits that she has no objection if the appeal of the assessee is dismissed as withdrawn.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. Considering the facts that the assessee has settled the dispute with the department under VSV-20, and has received Form-3 of VSV -20, the appeal of the assessee is dismissed as withdrawn with liberty to the assessee as well as to the revenue that in case, if the application preferred by the assessee under VSV-20 does not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application before this Tribunal for restoration of this appeal and in such event, the appeals shall get restored. The assessing officer is directed to pass consequential order as per CBDT Circular No. 3/2021 dated 04.03.2021. In the result the appeal of the assessee is dismissed as withdrawn. Order announced at the time of hearing of appeal on 12th May 2021 in the Virtual Court hearing. Sd/- Sd/- (Dr ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 12/05/2021 (Self)

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