What did the Tribunal hold?

The Tribunal considered the assessee's application and the Revenue's no objection. The appeal was dismissed as withdrawn due to the settlement under the Vivad-Se-Vishwas Scheme.

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. The assessee later filed an application stating that the dispute was settled under the Vivad-Se-Vishwas Scheme.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to a settlement under the Vivad-Se-Vishwas Scheme.

Nayankumar Krishnalal Mistry… vs ITO | ITAT Surat 2021

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

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

Hearing: 26.03.2021

PER PAWAN SINGH, JUDICIAL MEMEBER:

This appeal by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-13, Ahmedabad hereinafter referred as “Ld.CIT(A)” dated 16.11.2018 for the assessment year (AY) 2012-13. 2. This appeal came up hearing on 26th March 2021. The assessee has already filed application dated 19.03.2021 contending therein that the assessee has settled dispute with the Department under Vivad-Se-Vishwas Scheme–2020 and had already received Form-3, vide Certificate No.227092790250121 issued from the office of Commissioner

Nayankumar Krishnalal Mistry (HUF) Vs. ITO(International Taxation), Surat. / ITA No.792/SRT/2018 for A.Y. 2012-13 of Income Tax(IT AND TP), Ahmedabad at Surat, dated 25.01.2021 copy of which is filed. The assessee through its application requested for withdrawal of appeal.

The ld.Departmental Representative /Sr.DR appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn. Considering the contents of the application filed by the assessee, the appeal of the assessee is dismissed as withdrawn being settled. Resultantly, the appeal of the Assessee is dismissed. The AO is directed to pass consequential order as per CBDT Circular No.3/2021 dated 04.03.2021. Order pronounced on 26th March 2021 at the time of hearing of appeal. (Dr.ARJUN LAL SAINI) (PAWAN SINGH) (लेखा सद"य/ACCOUNTANT MEMBER) ("याियक सद"य/JUDICIAL MEMBER) सुरत/ Surat, "दनांक Dated: 26th Mar 2021/#SGR Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order / // /

NAYANKUMAR KRISHNALAL MISTRY,VALSAD vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION), SURAT

What did the Tribunal hold?

What were the facts?

What were the issues?

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