What did the Tribunal hold?

The Tribunal noted that the assessee had settled the disputes under the Vivad-Se-Vishwas Act, 2020, and the Revenue had no objection. Therefore, the appeals were dismissed as withdrawn.

The assessee filed appeals against the orders of the CIT(A) for assessment years 2010-11, 2014-15, and 2015-16. The assessee had settled the disputes with the department under the Vivad-Se-Vishwas Scheme, 2020, and had received Form-3 for all assessment years.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.

Sanjay Vimal Jain vs ITO | ITAT Surat 2021

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

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

Hearing: 09.04.2021

O R D E R

PER PAWAN SINGH, JUDICIAL MEMBER:

These three appeals by the Assessee are directed against the separate orders of ld.Commissioner of Income Tax(Appeals)-1 & IV, Surat hereinafter referred as “Ld.CIT(A)” for the assessment years (AY) 2010-11, 2015-15 and 2015-16 respectively, all dated 25.02.2019.

These three appeals came up hearing on 9th April 2021. The assessee has already filed separate applications for each assessment year all dated 24.03.2021 contending

Sanjay Vimal Jain Vs. ITO, Ward-2(3)(8), Surat. / ITA’s No.236 to 238/SRT/2019 for A.Y’s. 2010-11, 2014-15 & 2015-16 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. 2010-11, FORM-3, dated 29.01.2021 vide Acknowledgment No.231285290290121 issued by PCIT, Surat-1. ii) For FORM-3, dated 29.01.2021 vide Acknowledgment No.231289300290121 issued by PCIT, Surat-1. iii) For ITA No.238/SRT/2019, A.Y. 2015-16, FORM-3, dated 29.01.2021 vide Acknowledgment No.231280780290121 issued by PCIT, Surat-1.

The ld.Departmental Representative /Sr.DR appearing for the Revenue has no objection if the appeals of assessee for A.Y. 2010-11, 2014-15 and 2015-16 are dismissed as withdrawn. Considering the contents of applications filed by the assessee for the three impugned assessment years, and the facts that Form-3 under Vivad Se Vishwas Act, 2020 for all assessment years is received by the assessee. Appeals of the assessee are dismissed as withdrawn being settled. Resultantly, three appeals of the Assessee are dismissed. The AO is directed to Sanjay Vimal Jain Vs. ITO, Ward-2(3)(8), Surat. / ITA’s No.236 to 238/SRT/2019 for A.Y’s. 2010-11, 2014-15 & 2015-16

SANJAY VIMAL JAIN,SURAT vs. ITO, WARD 2(3)(8), SURAT

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