MRS. CHANDRIKABEN P.PATEL,SURAT vs. THE DY.CIT., CIRCLE-1(3), SURAT

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ITA 2918/AHD/2016Status: DisposedITAT Surat04 March 2021AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal due to settlement under the Vivad-Se-Vishwas Scheme. The request to keep the appeal in abeyance was declined.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee later filed an application to withdraw the appeal as the dispute was settled under the Vivad-Se-Vishwas Scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.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: 04.03.2021

O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. This appeal by Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-2, Surat dated 04.07.2016 for assessment year (AY) 2012-13.

2.

The appeal came up hearing on 4th March 2021. The Ld.AR for the assessee submitted an application dated 03.03.2021 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, Surat-1, dated 05.02.2021 copy of which is filed.

The assessee in his application stated that the appeal be kept in abeyance.

3.

The ld.Departmental Representative Sr.DR appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn.

4.

Considering the contents of the application of the assessee that assessee has settled dispute with the Department, the appeal of the Assessee is dismissed as withdrawn. Request of assessee to keep the appeal in abeyance is decline.

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