MRS. PANKAJKUMAR I.PATEL,SURAT vs. THE DY.CIT., CIRCLE-1(3), SURAT

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ITA 2919/AHD/2016Status: DisposedITAT Surat04 March 2021AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's submission of 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) order for AY 2012-13. The assessee later filed an application to withdraw the appeal, stating the dispute was settled under the Vivad-Se-Vishwas Scheme.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.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 12.07.2016 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 03.02.2021 copy of which is filed.

1.

Pankajkumar I.Patel Vs. Dy.CIT,Circle-1(3), Surat./ A.Y. 2012-13 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Representative Sr.DR appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn.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 submissions of the Ld. AR of the assessee that assessee has settled dispute with the Department, the appeal of the Assessee is dismissed as withdrawn.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.

Order pronounced on 4th March 2021 at the time of hearing of appeal.

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