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

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ITA 1351/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 with the Department 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 Therefore, the appeal was dismissed as withdrawn.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(A) for AY 2008-09. The assessee later filed an application stating that the dispute was settled under the Vivad-Se-Vishwas Scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.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. 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 assessee has already filed an 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, issued from the office of Principal Commissioner of Income Tax, Surat-1, dated 05.02.2021 copy of which is filed. The Ld.Authorised Chhaganbhai Dayalbhai Patel Vs. ITO, Ward-2(3)(6), Surat. / A.Y 2008-09 Representative (AR) for assessee prayed for withdrawal of appeal.

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Representative /Sr.DR appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn.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 applications of the assessee that assessee has settled dispute with the Department, the appeal of the Assessee is dismissed as withdrawn being settled.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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