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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI PAWAN SINGH, Honble & Dr.SHRI ARJUN LAL SAINI, Honble
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 ITA No.237/SRT/2019, A.Y. 2014-15, FORM-3, dated 29.01.2021 vide Acknowledgment No.231289300290121 issued by PCIT, Surat-1. iii) For 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for the Revenue has no objection if the appeals of assessee for A.Y. 2010-11, 2014-15 and 2015-16 are dismissed as withdrawn.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 Appeals of the assessee are dismissed as withdrawn being settled.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