ABDUL VAHID A. MANSOORI,VAPI vs. INCOME TAX OFFICER [TDS], VALSAD

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ITA 429/SRT/2019Status: DisposedITAT Surat16 March 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's applications and the Revenue's no objection. It was held that since the dispute was settled under the Vivad-Se-Vishwas Scheme, the appeals should be dismissed as withdrawn.

What were the facts?

The assessee filed five appeals for various assessment years. The assessee subsequently applied for withdrawal of these appeals, stating that the dispute with the department had been settled under the Vivad-Se-Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to a settlement under the Vivad-Se-Vishwas Scheme.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: 16.03.2021

O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. These five appeals by single Assessee are directed against the separate orders of ld.Commissioner of Income Tax(Appeals), Valsad for the Assessment Years (AY) 2012-13, 2013-14, 2014-15, 2015-16 and 2017-18 respectively, all dated 08.07.2019.

2.

These five appeals came up for hearing on 16th March 2021. The Ld.AR for the assessee submitted five separate applications for each assessment year i.e. 2012-13, 2013-14, 2014-15, 2015-16 and 2017-18 dated 12.03.2021 for withdrawal of the appeals on the ground that the assessee

1.

has settled dispute with the Department under Vivad-Se- Vishwas Scheme–2020 and had already received Form-3, issued from the office of Commissioner of Income Tax(TDS) Vadodara, dated 23.02.2021, five separate copies of which are filed.

3.

The ld.Departmental Representative Sr.DR appearing for the Revenue has no objection if the appeals of assessee are dismissed as withdrawn.

4.

Considering the contents of the applications of the assessee that assessee has settled dispute with the Department, the appeals of the Assessee are dismissed as withdrawn being settled. Resultantly, the five appeals of the Assessee are dismissed. The AO is directed to pass consequential order as per CBDT Circular No.3/2021 dated 04.03.2021

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