What did the Tribunal hold?

The Tribunal considered the assessee's application and the submission of the Revenue. The appeal was dismissed as withdrawn due to the settlement under the Vivad-Se-Vishwas Scheme.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). Subsequently, the assessee filed an application stating that the dispute was settled under the Vivad-Se-Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the dispute has been settled under the Vivad-Se-Vishwas Scheme.

Shri Pankajbhai Hathibhai Patel vs ITO | ITAT Surat 2021

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

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

Hearing: 08.03.2021

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)-II, Surat dated 30.11.2015 for assessment year (AY) 2010-11.

2. The appeal came up hearing on 8th March 2021. The assessee has already filed an application dated 05.03.2021 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 Shri Pankajbhai Hathibhai Patel Vs. ITO, Ward-4(1, Surat / A.Y. 2010-11 30.01.2021 copy of which is filed. The assessee prayed for passing of appropriate order.

The ld.Departmental Representative Sr.DR appearing for the Revenue submits that the appeal of assessee be dismissed as withdrawn. Considering the contents of the application filed by the assessee, the appeal of the assessee is dismissed as withdrawn being settled.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.

SHRI PANKAJBHAI HATHIBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1), SURAT

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments