ISHWERLAL KASANJI MAHYAVANSHI,SURAT vs. INCOME TAX OFFICER WARD 3(1)(1), SURAT

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ITA 88/SRT/2019Status: DisposedITAT Surat13 April 2021AY 2014-152 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 Therefore, the appeals were dismissed as withdrawn.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 two appeals against the orders of the CIT(A) for AY 2014-15. The assessee later filed applications stating that the disputes were settled 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Whether the appeals should be dismissed as withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.

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

O R D E R PER Dr.ARJUN LAL SAINI, ACCOUNTANT MEMEBER: 1. These two appeals by the Assessee are directed against the separate orders of ld.Commissioner of Income Tax(Appeals)-3, Surat hereinafter referred as “Ld.CIT(A)” both dated 29.11.2018 for the assessment year (AY) 2014-15.

2.

Both these appeals came up hearing on 13th April 2021. The assessee has already filed separate application for both appeals dated 26.03.2021 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

1.

Ishwerlal Kasanji Mahyavanshi Vs. ITO, Ward-3(1)(1), Surat. / ITA’s No.87 & 88/SRT/2019 both for A.Y. 2014-15 assessment year under Vivad Se Vishwas Act, 2020 the details of which are as follows: i) For A.Y. 2014-15 FORM-3, dated 29.12.2020 vide Acknowledgment No.932637260291220 issued by PCIT, Surat-1. ii) For FORM-3, dated 29.12.2020 vide Acknowledgment No.932637260291220 issued by PCIT, Surat-1.

3.

The ld.Departmental Representative /Sr.DR appearing for the Revenue has no objection if both the appeals of assessee are dismissed as withdrawn. Considering the contents of the applications filed by the assessee, the appeals of the assessee are dismissed as withdrawn being settled. Resultantly, both the appeal 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 13th April 2021 at the time of hearing of appeal.

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