AZAMALI KITABULLAH MANSURI,VALSAD vs. INCOME TAX OFFICER (TDS) VALSAD, VALSAD

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ITA 368/SRT/2019Status: DisposedITAT Surat07 April 2021AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the disputes under the Vivad-Se-Vishwas Act, 2020, and had received Form-3 for all relevant assessment years. The Revenue had no objection to the appeals being dismissed as withdrawn.

What were the facts?

The assessee filed four appeals for assessment years 2012-13 to 2015-16. The assessee later contended that the disputes were settled under the Vivad-Se-Vishwas Scheme, 2020, and submitted 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Whether the appeals should be dismissed as withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.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: 07.04.2021

O R D E R PER BENCH: 1. These four appeals by the Assessee are directed against the common order of ld.Commissioner of Income Tax(Appeals), Valsad hereinafter referred as “Ld.CIT(A)” dated 20.05.2019 for the assessment years (AY) 2012-13 to 2015-16.

2.

These four appeals came up hearing on 7th April 2021. The assessee has already filed separate applications for each assessment year all dated 24.03.2021 contending therein that the assessee has settled dispute with the Azamali K. Mansuri Vs. I.T.O(TDS), Valsad / ITA’s No.365 to 368/SRT/2019 for A.Y’s. 2012-13 to 2015-16 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 08.01.2021 vide Acknowledgment No.135614510080121 issued by CIT(TDS), Vadodara. ii) For ITA No.366/SRT/2019, A.Y. 2013-14, FORM-3, dated 08.01.2021 vide Acknowledgment No.135775850080121 issued by CIT(TDS), Vadodara. iii) For ITA No.367/SRT/2019, A.Y. 2014-15, FORM-3, dated 08.01.2021 vide Acknowledgment No.135812250080121 issued by CIT(TDS), Vadodara. iv) For FORM-3, dated 08.01.2021 vide Acknowledgment No.135840980080121 issued by CIT(TDS), Vadodara

3.

None appeared on behalf of assessee.

4.

The ld.Departmental Representative /Sr.DR appearing for the Revenue has no objection if the appeals of assessee for A.Y. 2012-13 to 2015-16 are dismissed as withdrawn. Considering the contents of applications filed by the assessee for the four 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 Azamali K. Mansuri Vs. I.T.O(TDS), Valsad / ITA’s No.365 to 368/SRT/2019 for A.Y’s. 2012-13 to 2015-16

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