SHRI BHAGUBHAI GANDABHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD 2(3)(1), SURAT

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ITA 1429/AHD/2017Status: DisposedITAT Surat14 April 2021AY 2012-133 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 Therefore, the appeals were dismissed as withdrawn.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 three appeals against the common order of the CIT(A) for AY 2012-13. The assessee had settled the disputes with the department under the Vivad-Se-Vishwas Scheme, 2020 and had received Form-3 for each assessment year.

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Whether the appeals should be dismissed as withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.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: 12.04.2021

Heard together (3 matters)

I.T.A No.1428/AHD/2017
I.T.A No.1429/AHD/2017
I.T.A No.1430/AHD/2017

Read from the judgment's own cause title. This page is filed under one of them.

आदेश /O R D E R

1.

ITA’s No.1428 to 1430/AHD/2017 for all A.Y’s. 2012-13 PER BENCH : 1. These three appeals by the Assessees are directed against the common order of ld.Commissioner of Income Tax(Appeals)-1, Surat hereinafter referred as “Ld.CIT(A)” for the common assessment year (AY) 2012-13 dated 27.02.2017.

2.

These three appeals came up hearing on 12th April 2021. The assessee has already filed consolidated application for the three appeals dated 09.04.2021 contending therein that the assessee has settled dispute with the Department under Vivad-Se-Vishwas Scheme–2020 and had already received Form-3. The assessee filed copy of Form-3, for each assessment year under Vivad Se Vishwas Act, 2020 the details of which are as follows: i) For A.Y. 2012-13, FORM-3, dated 12.02.2021 vide Acknowledgment No.253771490120221 issued by PCIT, Surat-1. ii) For FORM-3, dated 01.03.2021 vide Acknowledgment No.276985680010321 issued by PCIT, Surat-1. iii) For ITA No.1430/AHD/2017, A.Y. 2012-13, FORM-3, dated 01.03.2021 vide Acknowledgment No.277063110010321 issued by PCIT, Surat-1.

3.

The ld.Departmental Representative /Sr.DR appearing for the Revenue has no objection if the appeals of three assessees for

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