HASMUKHBHAI SHIVLALBHAI PATEL (SUHAGIYA),SURAT vs. ACIT CIRCLE,-2(3), SURAT

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ITA 293/SRT/2019Status: DisposedITAT Surat15 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had settled the dispute under the Vivad-Se-Vishwas Scheme and had received a certificate. The Revenue had no objection to the appeal being dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee later applied for withdrawal of the appeal, 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The primary issue was whether the appeal should be withdrawn due to the settlement of the dispute under the Vivad-Se-Vishwas Scheme.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: 24.03.2021

O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER:

1. 1. This appeal by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-3, Surat hereinafter referred as “Ld.CIT(A)” dated 12.03.2019 for the assessment year (AY) 2014-15.

2. This appeal came up hearing on 24th 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.247347770090221 issued from the office of Principal

Hasmukhbhai Shivlalbhai Patel (Suhagiya) Vs. ACIT, Circle-2(3), Surat. / A.Y. 2014-15 Commissioner of Income Tax, Surat-1, dated 09.02.2021 copy of which is filed. The assessee through application requested for withdrawal of appeal.

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