SMT. MADHUBEN H. MAKWANA,VALSAD vs. INCOME TAX OFFICER, WARD -5, VALSAD

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ITA 257/SRT/2017Status: DisposedITAT Surat08 March 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's application and the Revenue's submission. The appeal was dismissed as withdrawn due to the settlement under the Vivad-Se-Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. The assessee later filed an application stating that the dispute was settled under the Vivad-Se-Vishwas Scheme and sought withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the dispute has been settled under the Vivad-Se-Vishwas Scheme.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: 08.03.2021

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), Valsad dated 17.10.2017 for assessment year (AY) 2012-13.

2. The appeal came up hearing on 8th March 2021. The assessee has already filed an application dated 03.03.2021 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, Valsad, dated 13.12.2020 copy of which is filed. The Ld.Authorised Representative(AR) for assessee prayed withdrawal of appeal.

Smt. Madhuben Harjibhai Makwana Vs. ITO, Ward-5, Valsad / A.Y. 2012-13

3.

The ld.Departmental Representative Sr.DR appearing for the Revenue submits that the appeal of assessee be dismissed as withdrawn. Considering the contents of the application filed by the assessee, the appeal of the assessee is dismissed as withdrawn being settled.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. The Assessing Officer(AO) is directed to pass order giving effect as per CBDT Circular No.3/2021 dated 04.03.2021.

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