What did the Tribunal hold?

The assessee applied for withdrawal of the appeal as the dispute was settled under the Vivad-Se-Vishwas Scheme. The Revenue had no objection to the withdrawal.

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee later sought to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.

Shashin M. Desai vs ITO | ITAT Surat 2021

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

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

Hearing: 05.03.2021

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), Valsad dated 11.06.2018 for assessment year (AY) 2013-14.

2. The appeal came up hearing on 5th March 2021. The Ld.AR for the assessee submitted an application dated 17.02.2021 for withdrawal of the appeal on the ground 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 09.01.2021 copy of which is filed. The Ld. AR for the assessee submits that the assessee shall

Shashin M Desai Vs. ITO, Ward-4, Valsad / A.Y. 2013-14 pay the full and final demand as per undertaking given by assessee. The Ld. AR of assessee prayed for withdrawal of the appeal.

The ld.Departmental Representative Sr.DR appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn. Considering the submissions of the Ld. AR of the assessee, the assessee is allowed to withdraw his appeal. Resultantly, the appeal of the Assessee is dismissed as withdrawn.

SHASHIN M. DESAI,SURAT vs. INCOME TAX OFFICER, WARD-4, SURAT

What did the Tribunal hold?

What were the facts?

What were the issues?

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