ISMAILBHAI MUSHABHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(6), SURAT

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ITA 168/SRT/2019Status: DisposedITAT Surat13 April 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had received Form-3 under the Vivad Se Vishwas Act, 2020, and the Revenue had no objection. Consequently, both appeals were dismissed as withdrawn.

What were the facts?

The assessee filed two appeals before the ITAT for AY 2008-09 and 2009-10. The assessee later filed applications to withdraw these appeals as the dispute was settled under the Vivad-Se-Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of appeals 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: 13.04.2021

Heard together (2 matters)

I.T.A No.176/SRT/2017
I.T.A No.168/SRT/2019

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

आदेश /O R D E R

PER PAWAN SINGH, JUDICIAL MEMBER : 1. These two appeals by the Assessee are directed against the separate orders of ld.Commissioner of Income Tax(Appeals)-2 & 1, Surat hereinafter referred as “Ld.CIT(A)” for the Ismailbhai Mushabhai Patel Vs. ITO, Ward-1(2)(6), Surat ./ ITA’s No.176/SRT/2017 & 168/SRT/2019 for A.Y’s. 2008-09 & 2009-10 assessment years (AY) 2008-09 and 2009-10 dated 09.08.2017 and 20.08.2018 respectively.

2.

These two appeals came up hearing on 13th April 2021. The assessee has already filed separate applications for the both 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. 2008-09 FORM-3, dated 22.02.2021 vide Acknowledgment No.270399690220221 issued by PCIT, Surat-1. ii) For FORM-3, dated 22.02.2021 vide Acknowledgment No.270643690220221 issued by PCIT, Surat-1.

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