What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal of the appeal due to settlement under the Vivad-Se-Vishwas Scheme. The Revenue had no objection to the withdrawal.

The assessee filed an appeal against the order of the Principal Commissioner of Income Tax. The assessee later settled the dispute with the Department under the Vivad-Se-Vishwas Scheme and received a settlement certificate.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.

Hotel Oasis(Surat) Pvt. Ltd vs DCIT | ITAT Surat 2021

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

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

Hearing: 23.04.2021

PER PAWAN SINGH, JUDICIAL MEMEBER:

This appeal by the Assessee is directed against the order of ld.Principal Commissioner of Income Tax, Surat-1, Surat hereinafter referred as “Ld.PCIT” dated 25.03.2019 for the assessment year (AY) 2014-15. 2. This appeal came up hearing on 23rd April 2021. The assessee has already filed application 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, vide Certificate No.287139430110321 issued from the office of Principal Commissioner of Income Tax, Surat-1, dated 11.03.2021 copy

The Hotel Oasis Surat Pvt. Ltd., Vs. PCIT, Surat-1, Surat. / ITA No.475/SRT/2019 for A.Y. 2014-15 of which is filed. The assessee through application requested for withdrawal of appeal.

The ld.Departmental Representative (Sr.DR) appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn. Considering the contents of the application filed by the assessee, the appeal of the assessee is dismissed as withdrawn being settled. Resultantly, the appeal of the Assessee is 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. (Dr.ARJUN LAL SAINI) (PAWAN SINGH) (लेखा सद"य/ACCOUNTANT MEMBER) ("याियक सद"य/JUDICIAL MEMBER) सुरत/ Surat, "दनांक Dated: 23rd April 2021/#SGR Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order / // /

HOTEL OASIS(SURAT) PVT. LTD,SURAT vs. DY. CIT.,CIRCLE-1, SURAT

What did the Tribunal hold?

What were the facts?

What were the issues?

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