SHRI NATVARBHAI DAYALBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(6), SURAT

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ITA 1350/AHD/2017Status: DisposedITAT Surat22 March 2021AY 2008-092 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute under the Vivad-Se-Vishwas Scheme. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals) for AY 2008-09. The assessee later settled the dispute with the Department under the Vivad-Se-Vishwas Scheme.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the settlement of the dispute under the Vivad-Se-Vishwas Scheme.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: 22.03.2021

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

1. 1. This appeal by Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-1, Surat for the Assessment Year (AY) 2008-09 dated 31.03.2017.

2. This appeal came up for hearing on 22nd March 2021. The Ld.AR for the assessee vide Email application dated 22.03.2021 submitted that the assessee has settled dispute with the Department under Vivad-Se-Vishwas Scheme–2020 and received Form-3 of Vivad se Visvas Scheme -2020. The Ld. AR of assessee prayed for withdrawal of the appeal Natvarbhai Dayalbhai Patel Vs. ITO, Ward-2(3)(6), Surat. / A.Y 2008-09 3. The ld.Departmental Representative /Sr.DR appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn.

4. Considering the contents of the application of the assessee that assessee has settled dispute with the Department, the appeal of the Assessee is dismissed as withdrawn being settled.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 22nd March 2021 at the time of hearing of appeal.

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