M/S MAHENDRA BROTHERS EXPORTS PVT. LTD.,SURAT vs. THE JCIT (TDS), SURAT

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ITA 592/SRT/2018Status: DisposedITAT Surat06 May 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the disputes under the Vivad-Se-Vishwas Scheme and the Revenue had no objection. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed multiple appeals against orders related to TDS violations and penalties. The assessee subsequently settled these disputes with the department under the Vivad-Se-Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A),Section 206C(6A),Section 271CA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH, Honble & Dr. ARJUN LAL SAINI, Honble

Hearing: 07.05.2021

O R D E R PER BENCH:

1.

1. 1. These set of twelve appeals by the assessee are directed against the common order of Learned Commissioner of Income Tax, [in short “the ld. CIT(A)], Valsad. Out of which six appeals relates to confirming the order passed under section 201(1)/201(1A) read with section 206C (6A) and remaining six appeal relates to penalty levied under section 271CA of Income tax Act for violation of section 206C (6A).

2. These appeals came up hearing on 7th May, 2021. The assessee has already filed application dated 18.01.2021 to 596/SRT/2018 for Assessment Years.2008-09 to 2013-14 Mahendra Brothers Exports Pvt. Ltd. contending therein that the assessee has settled dispute in all cases with the “Department under Vivad-Se-Vishwas Scheme– 2020”. The Ld. AR for the assessee further submits that the assessee has settled the dispute of TDS as well as penalty levied under section 271CA. The assessee through application requested for withdrawal of these appeals.

3. The ld. Senior Departmental Representative (Sr. DR) appearing for the Revenue has no objection if all the appeals of assessee are dismissed as withdrawn.

4. We have considered the contentions of both the parties and have seen the order of lower authorities and perused the contents of Form- 3 issued by Designated Authority Vadodara10.04.2021. The details of Form-3 in all appeals in quantum additions are as under; ITA Nos. A.Y. Certificate Nos. 1155/Ahd/2015 2008-09 339935160100421 1156/Ahd/2015 2009-10 339868360100421 1157/Ahd/2015 2010-11 339868720100421 1158/Ahd/2015 2011-12 339869100100421 1159/Ahd/2015 2012-13 339869440100421 1160/Ahd/2015 2013-14 339869870100421

5.

In view of the aforesaid facts and the details of the Form-3 issued by designated authority, all the appeals of the assessee are dismissed as withdrawn. The AO is directed to pass consequential order as per CBDT Circular No.3/2021 dated 04.03.2021. to 596/SRT/2018 for Assessment Years.2008-09 to 2013-14 Mahendra Brothers Exports Pvt. Ltd. Order pronounced on 07/05/2021 at the time of hearing of appeals.

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