SHRI GULAMBHAI ALIBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1(2)(2), SURAT

PDF · subscribers
ITA 131/SRT/2017Status: DisposedITAT Surat08 March 2021AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal and the revenue's submission. Both appeals were dismissed as withdrawn due to the settlement under the Vivad-Se-Vishwas Scheme.

What were the facts?

The assessee filed two appeals challenging additions in quantum assessment and a penalty under section 271(1)(c) for AY 2011-12. The assessee later settled the dispute under the Vivad-Se-Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn after the assessee settled the dispute under the Vivad-Se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

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: 08.03.2021

Heard together (2 matters)

I.T.A No.2829/AHD/2014
ITA No.131/SRT/2017

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. These two appeals by Assessee are directed against the separate orders of ld.Commissioner of Income Tax(Appeals)-II, Surat dated 04.08.2014 and 26.07.2017. In the assessee has challenged the additions in quantum assessment. And in ITA No.131/SRT/2017 the assessee has challenged the penalty levied under section 271(1)(c) of the Act. Both appeals relates to A.Y. 2011-12.

2.

Both these appeals came up hearing on 8th March 2021. The assessee has already filed an application dated 08.03.2021

1.

Gulambhai Alibhai Patel Vs. ITO, Ward-2 (3) & 1(2)(2), Surat - (02 Appeals) / ITA No’s.2829/AHD/2014 & 131/SRT/2017 for A.Y. 2011-12 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 25.01.2021 copy of which is filed. The Ld.Authorised Representative(AR) for assessee at the time of hearing prayed for withdrawal of both the appeals.

3.

The Departmental Representative(Sr.DR) appearing for the Revenue submits that both the appeals of assessee may be dismissed as withdrawn.

4.

Considering the contents of the application filed by the assessee and the submission of Ld.AR of the assessee, both the appeals of assessee are dismissed as withdrawn. Resultantly, the appeal of the Assessee is dismissed. The Assessing Officer is directed to pass consequential order as per CBDT Circular No.3/2021 dated 04.03.2021.

5.

To sum up, both the appeals of the assessee are dismissed. Order pronounced on 8th March 2021 at the time of hearing of appeal.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →