GIRISH B. AGARWAL,NARMADA vs. INCOME TAX OFFICER, WARD-2(5), BHARUCH

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ITA 386/SRT/2019Status: DisposedITAT Surat15 April 2021AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee had settled the dispute under the Vivad-Se-Vishwas Scheme and requested withdrawal of the appeal. The Revenue had no objection to the dismissal of the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee settled the dispute with the department under the Vivad-Se-Vishwas Scheme and obtained a certificate.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.

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: 15.04.2021

PER PAWAN SINGH, JUDICIAL MEMEBER:

1.

This appeal by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-1, Vadodara hereinafter referred as “Ld.CIT(A)” dated 31.05.2019 for the assessment year (AY) 2013-14. 2. This appeal came up hearing on 15th April 2021. The assessee has already filed application dated 05.04.2021 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.804518060111220 issued from the office of Principal

Shri Girish B. Agarwal [L/h of Babulal B. Agrawal Patel Falia] Vs. ITO, Ward-2(5), Bharuch. / ITA No.386/SRT/2019 for A.Y. 2013-14 Commissioner of Income Tax, Surat-1, dated 11.12.2020 copy of which is filed. The assessee through application requested for withdrawal of appeal.

3.

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Representative /Sr.DR appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn. Considering the contents of the application filed by the assessee, the appeal of the assessee is dismissed as withdrawn being settled.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 15th 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: 15th April 2021/#SGR Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order / // /

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