SHARADBHAI POPATBHAI KAKADIA,SURAT vs. ACIT, CENTRAL CIRCLE-4, SURAT
What did the Tribunal hold?
The Tribunal considered the assessee's application for withdrawal of appeals due to settlement under the Vivad se Vishwas Act. The revenue had no objection to the withdrawal.
What were the facts?
The assessee filed six appeals before the ITAT for various assessment years. The assessee later opted for the Vivad se Vishwas Act, 2020, and received Form-3, indicating settlement of the dispute with the revenue.
What were the issues?
Whether the appeals should be dismissed as withdrawn in light of the settlement under the Vivad se Vishwas Act, 2020.
Which sections of the Income-tax Act were involved?
Vivad se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Heard together (4 matters)
Read from the judgment's own cause title. This page is filed under one of them.
O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER:
1. 1. This set of six appeals all by assessee are directed against separate orders of ld.Commissioner of Income Tax (Appeals)- 4, Surat hereinafter referred as “ld.CIT(A)” for the A.Y.2007- 08 to 2012-13.
2. These appeals were listed on 27th April 2021 on the application moved by the assessee that the assessee has settled dispute with the revenue by opting the benefits of under Vivad se Vishwas Act, 2020, in all appeals and wishes to withdraw all the appeal in view of the fats that had already received Form-3 under Vivad se Vishwas Act, 2020. The Sharadbhai Popatbhai Kakadia Vs. ACIT & DCIT, Central Circle-4, Surat. / (06 Appeals) assessee filed Form-3, for each assessment year under Vivad se Vishwas Act, 2020 the details of which are as follows: i) For FORM-3, dated 18.01.2021 vide Acknowledgment No.218516690180121 issued by PCIT(Central), Surat. ii) For A.Y.2008-09 FORM-3, dated 07.01.2021 vide Acknowledgment No.120404490070121 issued by PCIT(Central), Surat. iiii) For IT(SS)A No.01/SRT/2018, A.Y.2009-10 FORM-3, dated 15.01.2021 vide Acknowledgment No.21365150150121 issued by PCIT(Central), Surat. iv) For IT(SS)A No.02/SRT/2018, A.Y.2010-11 FORM-3, dated 18.01.2021 vide Acknowledgment No.218166010180121 issued by PCIT(Central), Surat. v) For ITA No.35/SRT/2018, A.Y.2012-13 FORM-3, dated 11.02.2021 vide Acknowledgment No.251173540110221 issued by PCIT(Central), Surat. vi) For ITA No.36/SRT/2018, A.Y.2013-14 FORM-3, dated 22.02.2021 vide Acknowledgment No.270445460220221 issued by PCIT(Central), Surat.
3. The Ld. Authorised Representative (AR) for assessee prayed for withdrawal of all the six appeals.
4. The ld. Senior Departmental Representative (Sr DR) appearing for the Revenue had no objection in listing all the appeals for today and would submits that all appeals of assessee may be dismissed as withdrawn.
5. We have considered the submission of both the parties and seen the contents of Form-3 (supra). Considering the contents of the applications filed by the assessee and submission of Ld.AR for the assessee, all six appeals of the Sharadbhai Popatbhai Kakadia Vs. ACIT & DCIT, Central Circle-4, Surat. / (06 Appeals) assessee are dismissed as withdrawn being settled. Resultantly, the six 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. Order pronounced on 27th April 2021 at the time of hearing of appeal.
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