PANKAJ KUMAR SHAH,VALSAD vs. ITO- WARD-3, VALSAD

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ITA 292/SRT/2019Status: DisposedITAT Surat08 March 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted the assessee's application for settlement under the Vivad-Se-Vishwas Scheme and the revenue's submission to dismiss the appeal as withdrawn. The appeal was accordingly dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2010-11. The assessee subsequently filed an application stating that the dispute has been settled under the Vivad-Se-Vishwas Scheme.

What were the issues?

Whether an appeal can be dismissed as withdrawn when the dispute has been settled under the Vivad-Se-Vishwas Scheme.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 11.03.2019 for assessment year (AY) 2010-11.

2. The appeal came up hearing on 8th March 2021. The assessee has already filed an application dated 01.03.2021 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 17.12.2020 copy of which is filed. The assessee prayed for passing of appropriate order for withdrawal of appeal.

Shri Pankaj Kumar Shah Vs. ITO, Ward-3, Valsad / A.Y. 2010-11

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The ld.Departmental Representative Sr.DR appearing for the Revenue submits that the appeal of assessee be dismissed as withdrawn. Considering the contents of the application filed by the assessee, the appeal of the assessee is dismissed as withdrawn being settled.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

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