SURESCHANDRA V. PARIKH,SURAT vs. ITO, WARD-3(1)(5), SURAT

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ITA 231/SRT/2019Status: DisposedITAT Surat23 April 2021AY 2010-112 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 provided Form-3 as proof. The Revenue had no objection to the appeals being dismissed as withdrawn.

What were the facts?

The assessee filed four appeals against the orders of the CIT(A) for assessment years 2009-10 and 2010-11. The assessee subsequently settled the 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Whether the appeals should be dismissed as withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.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?

Vivad-Se-Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

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

Hearing: 23.04.2021

O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER:

1. 1. These four appeals by the Assessee are all directed against the separate orders of ld. Commissioner of Income Tax- (Appeals)-3, Surat hereinafter referred as “Ld.CIT(A)” all dated 22.03.2019 for the assessment year (AY) 2009-10, 2010-11, 2009-10 and 2010-11 respectively.

2. This appeal came up hearing on 23rd April 2021. The assessee has already filed each application for four appeals all dated 15.04.2021 contending therein that the assessee has settled dispute with the Department under Vivad-Se-Vishwas Scheme–2020 and had already received Form-3. The Sureshchandra V.Parikh vs. ITO, Ward-3(1)(5), Surat. / ITA No’s.230, 231, 232 & 233 /SRT/2019 for A.Y. 09-10, 10-11, 09-10 & 10-11 assessee filed copy of Form-3, for each assessment year under Vivad Se Vishwas Act, 2020 the details of which are as follows: i) & ii) For A.Y. 2009-10, and ITA No.232/SRT/2019 A.Y. 2009-10 FORM-3, dated 19.12.2020 vide Acknowledgment No.844746090191220 issued by PCIT, Surat-

1. 1. iii) & iv) For ITA No.233/SRT/2019 A.Y. 2010-11 FORM-3, dated 19.12.2020 vide Acknowledgment No.844735160191220 issued by PCIT, Surat-1.

3. The ld.Departmental Representative (Sr.DR) appearing for the Revenue has no objection if the appeals of assessee are dismissed as withdrawn. Considering the contents of the application filed by the assessee, four appeals of the assessee are dismissed as withdrawn being settled. Resultantly, the four appeals of the Assessee are dismissed. The AO is directed to pass consequential order as per CBDT Circular No.3/2021 dated 04.03.2021. Order pronounced on 23rd April 2021 at the time of hearing of appeal.

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